Add 2023 Maine Tax Rules

[XZ-mabel]

2023 Income Tax Form Instructions: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/23_1040me_book_gen_instr.pdf

[PavelMakarchuk]

@jialyu0411

[jialyu0411]

Summary: 2023 Maine tax rules updates：

1. Credits - fairness - property_tax - amount
2. Credits - fairness - property_tax - income_limit
3. Credits - fairness - sales_tax - amount - base
4. Credits - fairness - sales_tax - reduction - amount
5. Credits - fairness - sales_tax - reduction - start
6. Deductions - itemized - cap - itemized deduction pre medical and dental expenses cap: $33,200
7. Deductions - personal_exemption - phaseout - start
8. Deductions - personal_exemption - amount - Maine Personal Exemption Amount: $4,700
9. Deductions - phase_out - start
10. Main - head_of_household: Maine State income tax rates for head-of-household filers
11. Main - joint
12. Main - separate
13. Main - single
14. Main - widow