There is no section in Maine Title 36 tax code that explicitly states Roth conversions are prohibited from the pension income deduction.
However, administrative rule (or interpretation) is reflected in the tax preparation instructions. These rules are granted the authority to fill in the details or speak to situations not specifically covered by statutory laws via the tax preparation instructions. The administrative rules are there to implement, clarify and enforce statutory laws.
For more clarity regarding the Maine Title 36 tax code and the prohibition of Roth conversions from the pension income deduction, you should contact Maine Department of Revenue directly.
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