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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1735S.P. 681 In Senate, April 22, 2025
An Act to Provide an Income Tax Deduction for Certain
Contributions to a Qualified Achieving a Better Life Experience
Program Account
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator GUERIN of Penobscot.
Cosponsored by Senator: BICKFORD of Androscoggin. Page 1 - 132LR0970(01)
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2 is enacted to read:
3 AAA. For tax years beginning on or after January 1, 2025, the portion of contributions
4 to an account established under a qualified ABLE program that complies with the
5 requirements of the federal Achieving a Better Life Experience Act of 2014, Public
6 Law up to $1,000 per eligible individual. This deduction may not be claimed
7 when federal adjusted gross income exceeds $100,000 for a single individual and
8 married persons filing separate returns or $200,000 for individuals filing married joint
9 returns and heads of households.
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11 This bill aligns the tax deductibility of contributions to a qualified ABLE program
12 account with those made to a qualified tuition program established under Section 529 of
13 the United States Internal Revenue Code by allowing up to $1,000 in contributions to be
14 deductible from individual income tax.
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