Maine Resident Income Tax in 2010, LD 1495

Current law Proposed law

Individual Tax Individual Tax Change in Tax Percent Families Tax Average Families Tax Average Families with
Tax Liability Percentage Liability Percentage Liability Tax with Tax Decrease Tax with Tax Increase Tax Tax Increase
Expanded Income Families ($ MIL) Distribution ($ MIL) Distribution ($ MIL) Change Decrease ($ MIL) Decrease Increase ($ MIL) Increase (percent)

-$ Infinity <= 13342 133,133 $3.412 0.3% -$7.511 -0.6% -$10.923 -320.2% 132,930 -$10.925 -$82.2 203 $0.002 $10.0 0.2%
13342 <= 19046 66,585 $4.855 0.4% -$1.506 -0.1% -$6.362 -131.0% 66,338 -$6.366 -$96.0 247 $0.004 $17.5 0.4%
19046 <= 25325 66,534 $10.606 0.8% $4.616 0.4% -$5.990 -56.5% 66,200 -$6.003 -$90.7 322 $0.013 $40.8 0.5%
25325 <= 32834 66,562 $29.340 2.3% $21.297 1.8% -$8.043 -27.4% 65,846 -$8.150 -$123.8 696 $0.107 $153.8 1.0%
32834 <= 44385 66,565 $49.568 3.8% $40.866 3.5% -$8.702 -17.6% 64,574 -$9.210 -$142.6 1,987 $0.508 $255.8 3.0%
44385 <= 58705 66,562 $91.909 7.1% $82.253 7.0% -$9.656 -10.5% 63,035 -$10.953 -$173.8 3,521 $1.297 $368.3 5.3%
58705 <= 79287 66,563 $138.401 10.7% $127.499 10.8% -$10.902 -7.9% 61,923 -$13.035 -$210.5 4,632 $2.133 $460.5 7.0%
79287 <= 114104 66,564 $244.094 18.9% $230.860 19.6% -$13.234 -5.4% 59,879 -$17.237 -$287.9 6,685 $4.002 $598.7 10.0%
114104 <= $ Infinity 66,561 $716.640 55.6% $678.707 57.7% -$37.933 -5.3% 53,590 -$58.688 -$1,095.1 12,885 $20.755 $1,610.8 19.4%
Totals 665,629 $1,288.825 100.0% $1,177.081 100.0% -$111.745 -8.7% 634,315 -$140.567 -$221.6 31,178 $28.822 $924.4 4.7%

Top Decile Decomposition: 90-95, 95-99, and 99+ :

114104 <= 152267 33,280 $190.258 14.8% $183.759 15.6% -$6.499 -3.4% 27,951 -$11.034 -$394.8 5,324 $4.535 $851.8 16.0%
152267 <= 333388 26,625 $265.445 20.6% $259.015 22.0% -$6.430 -2.4% 20,278 -$15.021 -$740.8 6,322 $8.591 $1,359.0 23.7%
333388 <= $ Infinity 6,656 $260.937 20.2% $235.933 20.0% -$25.004 -9.6% 5,362 -$32.634 -$6,085.9 1,240 $7.629 $6,152.3 18.6%

Maine Revenue Services

Economic Research Division
 Maine Resident Sales Tax, Fiscal Year 2010, LD 1495

Current law Proposed law

Sales Tax Sales Tax Change in Tax Percent Families Tax Average
Tax Liability Percentage Liability Percentage Liability Tax with Tax Increase Tax
Expanded Income Families ($ MIL) Distribution ($ MIL) Distribution ($ MIL) Change Increase ($ MIL) Increase

-$ Infinity <= 13342 133,133 $38.485 5.3% $41.077 5.2% $2.592 6.7% 106,618 $2.592 $24.3
13342 <= 19046 66,585 $26.677 3.6% $28.535 3.6% $1.857 7.0% 52,683 $1.857 $35.3
19046 <= 25325 66,534 $35.011 4.8% $37.401 4.7% $2.391 6.8% 56,455 $2.391 $42.3
25325 <= 32834 66,562 $53.643 7.3% $57.476 7.3% $3.833 7.1% 62,851 $3.833 $61.0
32834 <= 44385 66,565 $63.462 8.7% $68.437 8.7% $4.975 7.8% 65,125 $4.975 $76.4
44385 <= 58705 66,562 $75.548 10.3% $81.766 10.3% $6.218 8.2% 65,796 $6.218 $94.5
58705 <= 79287 66,563 $87.678 12.0% $94.792 12.0% $7.114 8.1% 66,285 $7.114 $107.3
79287 <= 114104 66,564 $105.242 14.4% $113.929 14.4% $8.687 8.3% 66,564 $8.687 $130.5
114104 <= $ Infinity 66,561 $246.927 33.7% $267.108 33.8% $20.181 8.2% 66,561 $20.181 $303.2
Totals 665,629 $732.673 100.0% $790.520 100.0% $57.848 7.9% 608,937 $57.848 $95.0

Top Decile Decomposition: 90-95, 95-99, and 99+ :

114104 <= 152267 33,280 $75.068 10.2% $81.140 10.3% $6.073 8.1% 33,280 $6.073 $182.5
152267 <= 333388 26,625 $94.299 12.9% $101.968 12.9% $7.669 8.1% 26,625 $7.669 $288.0
333388 <= $ Infinity 6,656 $77.561 10.6% $84.001 10.6% $6.440 8.3% 6,656 $6.440 $967.6
 Combined Incidence (Income and Sales and Use Tax) 2010, LD 1495
Incidence analysis combines FY 2010 sales tax proposal and calendar year 2010 income tax proposal
Current law Proposed law
Tax Tax Change inTax Percent Families Tax Average Families Tax Average Families with
Tax Liability Percentage Liability Percentage Liability Tax with Tax Decrease Tax with Tax Increase Tax Tax Increase
Expanded Income Families ($ MIL) Distribution ($ MIL) Distribution ($ MIL) Change Decrease ($ MIL) Decrease Increase ($ MIL) Increase (percent)

-$ Infinity <= 13342 133,133 $41.897 2.1% $33.566 1.7% -$8.331 -19.9% 132,192 -$8.358 -$63.2 941 $0.027 $28.2 0.7%
13342 <= 19046 66,585 $31.533 1.6% $27.029 1.4% -$4.504 -14.3% 65,716 -$4.529 -$68.9 870 $0.025 $28.2 1.3%
19046 <= 25325 66,534 $45.617 2.3% $42.017 2.1% -$3.599 -7.9% 63,602 -$3.660 -$57.6 2,932 $0.061 $20.8 4.4%
25325 <= 32834 66,562 $82.982 4.1% $78.773 4.0% -$4.209 -5.1% 61,390 -$4.432 -$72.2 5,171 $0.223 $43.0 7.8%
32834 <= 44385 66,565 $113.030 5.6% $109.303 5.6% -$3.727 -3.3% 55,313 -$4.627 -$83.6 11,252 $0.900 $80.0 16.9%
44385 <= 58705 66,562 $167.457 8.3% $164.018 8.3% -$3.439 -2.1% 53,301 -$5.373 -$100.8 13,260 $1.934 $145.9 19.9%
58705 <= 79287 66,563 $226.079 11.2% $222.291 11.3% -$3.788 -1.7% 52,501 -$6.810 -$129.7 14,062 $3.022 $214.9 21.1%
79287 <= 114104 66,564 $349.337 17.3% $344.789 17.5% -$4.548 -1.3% 51,083 -$9.937 -$194.5 15,481 $5.389 $348.1 23.3%
114104 <= $ Infinity 66,561 $963.567 47.7% $945.816 48.1% -$17.752 -1.8% 44,781 -$43.828 -$978.7 21,780 $26.076 $1,197.2 32.7%
Totals (2) 665,629 $2,021.498 100.0% $1,967.601 100.0% -$53.897 -2.7% 579,879 -$91.553 -$157.9 85,750 $37.656 $439.1 12.9%
Top Decile Decomposition: 90-95, 95-99, and 99+ :
114104 <= 152267 33,280 $265.326 13.1% $264.899 13.5% -$0.426 -0.2% 23,504 -$6.282 -$267.3 9,776 $5.855 $598.9 29.4%
152267 <= 333388 26,625 $359.744 17.8% $360.983 18.3% $1.239 0.3% 16,821 -$9.745 -$579.4 9,804 $10.985 $1,120.4 36.8%
333388 <= $ Infinity 6,656 $338.498 16.7% $319.933 16.3% -$18.565 -5.5% (1) 4,456 -$27.800 -$6,238.3 2,199 $9.236 $4,199.6 33.0%

Maine Revenue Services

Economic Research Division TAXPAYERS ABOVE (1) 4,456 -$27.800
TOTAL TAXPAYERS (2) 665,629 -$53.897
PERCENTAGE OF TAOTAL 0.67% 51.58%