Sec. 1. 26 MRSA §1043, sub-§19, ķA, as amended by PL 1983, c. 13, §2, is further amended to read:

A. For purposes of section 1221, the term "wages" shall does not include that part of remuneration which after remuneration equal to remuneration that exceeds the first $3,000 through December 31, 1971, $4,200 through December 31, 1977, $6,000 through December 31, 1982, $7,000 through December 31, 1999, and on and after January 1, 1983, that part of remuneration equal to $7,000 has been 2000, $16,000 that is paid in a calendar year to an individual by an employer or his the employer's predecessor with respect to for employment during any calendar year, is paid to the individual by the employer during that calendar year, unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund. The wages of an individual for employment with an employer shall be are subject to this exception whether earned in this State or any other state when the employer-employee relationship is between the same legal entities;

Sec. 2. 26 MRSA §1192, sub-§3, as repealed and replaced by PL 1983, c. 816, Pt. A, §22, is amended to read:

3. Is able and available for work. He The individual is able to work and, is available for full-time work at his the individual's usual or customary trade, occupation, profession or business or in such other another trade, occupation, profession or business for which his the individual's prior training or experience shows him the individual to be fitted or qualified; and, in addition to having complied with subsection 2, is himself actively seeking work in accordance with the regulations of the commission; provided that no ineligibility may be found solely because the claimant is unable to accept employment on a shift, the greater part of which falls between the hours of midnight to 5 a.m., and is unavailable for that employment because of parental obligation, the need to care for an immediate family member, or the unavailability of a personal care attendant required to assist the unemployed individual who is a handicapped person; and provided that an unemployed individual who is neither able nor available for work due to good cause as determined by the deputy shall be is eligible to receive prorated benefits for that portion of the week during which he the individual was able and available;.__An individual may not be denied benefits under this subsection if: