{"data":{"id":"us-me/36-m.r.s.-5121","jurisdiction":"us-me","citation":"36 M.R.S. §5121","heading":"Maine taxable income","body":"The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5121.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"d0b90135a54b41b540101aebe64d2d1c619ac260d32e24ca78ffd82f1531f372","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5116","next":"us-me/36-m.r.s.-5122"},"notice":"GroundRules: Original legal text. Not legal advice."}