Maine Resident Income Tax in 2010, LD 1495 Current law
Expanded Income
Tax Families
Individual Tax Liability ($ MIL)
Proposed law
Percentage Distribution
Individual Tax Liability ($ MIL)
Percentage Distribution
Change in Tax Liability ($ MIL)
Percent Tax Change
Families with Tax Decrease
Tax Decrease ($ MIL)
Average Tax Decrease
Families with Tax Increase
Tax Increase ($ MIL)
Average Tax Increase
Families with Tax Increase (percent)
-$ Infinity <= 13342 13342 <= 19046 19046 <= 25325 25325 <= 32834 32834 <= 44385 44385 <= 58705 58705 <= 79287 79287 <= 114104 114104 <= $ Infinity
133,133 66,585 66,534 66,562 66,565 66,562 66,563 66,564 66,561
$3.412 $4.855 $10.606 $29.340 $49.568 $91.909 $138.401 $244.094 $716.640
0.3% 0.4% 0.8% 2.3% 3.8% 7.1% 10.7% 18.9% 55.6%
-$7.511 -$1.506 $4.616 $21.297 $40.866 $82.253 $127.499 $230.860 $678.707
-0.6% -0.1% 0.4% 1.8% 3.5% 7.0% 10.8% 19.6% 57.7%
-$10.923 -$6.362 -$5.990 -$8.043 -$8.702 -$9.656 -$10.902 -$13.234 -$37.933
-320.2% -131.0% -56.5% -27.4% -17.6% -10.5% -7.9% -5.4% -5.3%
132,930 66,338 66,200 65,846 64,574 63,035 61,923 59,879 53,590
-$10.925 -$6.366 -$6.003 -$8.150 -$9.210 -$10.953 -$13.035 -$17.237 -$58.688
-$82.2 -$96.0 -$90.7 -$123.8 -$142.6 -$173.8 -$210.5 -$287.9 -$1,095.1
203 247 322 696 1,987 3,521 4,632 6,685 12,885
$0.002 $0.004 $0.013 $0.107 $0.508 $1.297 $2.133 $4.002 $20.755
$10.0 $17.5 $40.8 $153.8 $255.8 $368.3 $460.5 $598.7 $1,610.8
0.2% 0.4% 0.5% 1.0% 3.0% 5.3% 7.0% 10.0% 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%
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%
333388 <= $ Infinity
Maine Revenue Services Economic Research Division
Maine Resident Sales Tax, Fiscal Year 2010, LD 1495 Current law
Expanded Income
Tax Families
Sales Tax Liability ($ MIL)
Proposed law
Percentage Distribution
Sales Tax Liability ($ MIL)
Percentage Distribution
Change in Tax Liability ($ MIL)
Percent Tax Change
Families with Tax Increase
Tax Increase ($ MIL)
Average Tax Increase
-$ Infinity <= 13342 13342 <= 19046 19046 <= 25325 25325 <= 32834 32834 <= 44385 44385 <= 58705 58705 <= 79287 79287 <= 114104 114104 <= $ Infinity
133,133 66,585 66,534 66,562 66,565 66,562 66,563 66,564 66,561
$38.485 $26.677 $35.011 $53.643 $63.462 $75.548 $87.678 $105.242 $246.927
5.3% 3.6% 4.8% 7.3% 8.7% 10.3% 12.0% 14.4% 33.7%
$41.077 $28.535 $37.401 $57.476 $68.437 $81.766 $94.792 $113.929 $267.108
5.2% 3.6% 4.7% 7.3% 8.7% 10.3% 12.0% 14.4% 33.8%
$2.592 $1.857 $2.391 $3.833 $4.975 $6.218 $7.114 $8.687 $20.181
6.7% 7.0% 6.8% 7.1% 7.8% 8.2% 8.1% 8.3% 8.2%
106,618 52,683 56,455 62,851 65,125 65,796 66,285 66,564 66,561
$2.592 $1.857 $2.391 $3.833 $4.975 $6.218 $7.114 $8.687 $20.181
$24.3 $35.3 $42.3 $61.0 $76.4 $94.5 $107.3 $130.5 $303.2
Totals
665,629
$732.673
100.0%
$790.520
100.0%
$57.848
7.9%
608,937
$57.848
$95.0
10.2% 12.9% 10.6%
$81.140 $101.968 $84.001
10.3% 12.9% 10.6%
$6.073 $7.669 $6.440
8.1% 8.1% 8.3%
33,280 26,625 6,656
$6.073 $7.669 $6.440
$182.5 $288.0 $967.6
Top Decile Decomposition: 90-95, 95-99, and 99+ : 114104 <= 152267 152267 <= 333388 333388 <= $ Infinity
33,280 26,625 6,656
$75.068 $94.299 $77.561
Combined Incidence (Income and Sales and Use Tax) 2010, LD 1495 Current law Tax Families
Expanded Income
Tax Liability ($ MIL)
Incidence analysis combines FY 2010 sales tax proposal and calendar year 2010 income tax proposal Proposed law
Percentage Distribution
Tax Liability ($ MIL)
Percentage Distribution
Change inTax Liability ($ MIL)
Percent Tax Change
Families with Tax Decrease
Tax Decrease ($ MIL)
Average Tax Decrease
Families with Tax Increase
Tax Increase ($ MIL)
Average Tax Increase
Families with Tax Increase (percent)
-$ Infinity <= 13342 13342 <= 19046 19046 <= 25325 25325 <= 32834 32834 <= 44385 44385 <= 58705 58705 <= 79287 79287 <= 114104 114104 <= $ Infinity
133,133 66,585 66,534 66,562 66,565 66,562 66,563 66,564 66,561
$41.897 $31.533 $45.617 $82.982 $113.030 $167.457 $226.079 $349.337 $963.567
2.1% 1.6% 2.3% 4.1% 5.6% 8.3% 11.2% 17.3% 47.7%
$33.566 $27.029 $42.017 $78.773 $109.303 $164.018 $222.291 $344.789 $945.816
1.7% 1.4% 2.1% 4.0% 5.6% 8.3% 11.3% 17.5% 48.1%
-$8.331 -$4.504 -$3.599 -$4.209 -$3.727 -$3.439 -$3.788 -$4.548 -$17.752
-19.9% -14.3% -7.9% -5.1% -3.3% -2.1% -1.7% -1.3% -1.8%
132,192 65,716 63,602 61,390 55,313 53,301 52,501 51,083 44,781
-$8.358 -$4.529 -$3.660 -$4.432 -$4.627 -$5.373 -$6.810 -$9.937 -$43.828
-$63.2 -$68.9 -$57.6 -$72.2 -$83.6 -$100.8 -$129.7 -$194.5 -$978.7
941 870 2,932 5,171 11,252 13,260 14,062 15,481 21,780
$0.027 $0.025 $0.061 $0.223 $0.900 $1.934 $3.022 $5.389 $26.076
$28.2 $28.2 $20.8 $43.0 $80.0 $145.9 $214.9 $348.1 $1,197.2
0.7% 1.3% 4.4% 7.8% 16.9% 19.9% 21.1% 23.3% 32.7%
Totals
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%
(2)
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%
6,656
$338.498
16.7%
$319.933
16.3%
-$18.565
-5.5%
4,456
-$27.800
-$6,238.3
2,199
$9.236
$4,199.6
33.0%
333388 <= $ Infinity
(1)
Maine Revenue Services Economic Research Division
TAXPAYERS ABOVE (1) TOTAL TAXPAYERS (2) PERCENTAGE OF TAOTAL
4,456 665,629 0.67%
-$27.800 -$53.897 51.58%