ME LD1899

Creates a new Maine state income tax deduction for medical and dental expenses paid by taxpayers, their spouses, or dependents beginning January 1, 2026

Allows deduction for qualifying medical and dental expenses under the federal Internal Revenue Code, even if they fall below the federal 7.5% adjusted gross income threshold

Expenses must not have been compensated by insurance or already deducted on the taxpayer's federal return to qualify

Amends 36 MRSA §5122, sub-§2 by adding new paragraph AAA to Maine tax law