Gov. Paul LePage said on Wednesday that he will introduce legislation designed to conform Maine’s income tax laws with an extension of tax breaks recently signed by President Barack Obama.

The legislation, known as the Tax Increase Prevention Act, was signed by the president on Dec. 19. The bill retroactively extended 50 tax provisions that expired at the end of 2013. The federal legislation will allow 2014 tax filers to claim the exemptions on their 2014 returns.

The exemptions include deductions of up to $250 for teacher classroom expenses, business expense deductions, bonus depreciation and the federal research credit. It also includes itemized deductions for mortgage insurance and higher-education expenses.

LePage said in a statement that he was frustrated by the late action by Congress, but said the legislation is important for small businesses, teachers and homeowners. LePage urged the Maine Legislature to promptly consider the legislation when it reconvenes in January, saying the tax breaks and credits help employers create jobs.