Sec. 1. 36 MRSA §5111, sub-§1-A, as enacted by PL 1991, c. 591, Pt. YY, §2 and affected by §7, is amended to read:

1-A. Single individuals and married persons filing separate returns. For single individuals and married persons filing separate returns:

If Maine taxable income is: The tax is:

Less than $4,050 2% of the Maine

$25,750 taxable income

At least $4,050 $25,750 $81 $515 plus but 4.5% of the

$62,450 excess over

$4,050 $25,750

At least $8,100 $62,450 $263 $2,167

but less than $16,200 plus 7% of

$130,250 the excess over

$8,100 $62,450

$16,200 $130,250 or $830 $6,913

more plus 8.5%

of the excess

over $16,200

$130,250

Sec. 2. 36 MRSA §5111, sub-§2-A, as enacted by PL 1991, c. 591, Pt. YY, §4 and affected by §7, is amended to read:

2-A. Heads of households. For unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine taxable income is: The tax is:

Less than $6,100 2% of the Maine

$34,550 taxable income

At least $6,100 $34,550 $122 $691 plus

but less than $12,150 4.5% of the

$89,150 excess over

$6,100 $34,550

At least $12,150 $89,150 $394 $3,148

but less than $24,300 plus 7% of

$144,400 the excess over

$12,150 $89,150