Sec. 1. 5 MRSA §7054, sub-§1, ¶D, as amended by PL 1995, c. 115, §1, is further amended to read:

D. "War, campaign or expedition" means any of the following periods:

(1) April 6, 1917 to November 10, 1918;

(2) December 7, 1941 to September 1, 1945;

(3) June 27, 1950 to January 31, 1955;

(4) August 5, 1964 to May 7, 1975; and

(5) August 7, 1990 to August 7, 1991 the date that the United States Government recognizes as the end of the Persian Gulf War.

Sec. 2. 36 MRSA §653 sub-§1, ¶C, as amended by PL 1995, c. 368, Pt. CCC, §1 and affected by §11, is further amended to read:

C. The estates up to the just value of $5,000, having a taxable situs in the place of residence, of veterans who served in the Armed Forces of the United States:

(1) During any federally recognized war period, including the Korean Campaign, the Vietnam War and the Persian Gulf War, when they have reached the age of 62 years or when they are receiving any form of pension or compensation from the United States Government for total disability, service-connected or nonservice- connected, as a veteran. A veteran of the Vietnam War must have served on active duty for a period of more than 180 days, any part of which occurred after August 4, 1964 and before May 7, 1975, unless the veteran died in service or was discharged for a service-connected disability after that date. "Vietnam War" means the period between August 5, 1964 and May 7, 1975. "Persian Gulf War" means service on active duty between on or after August 7, 1990 and April 11, 1991 before or on the date that the United States Government recognizes as the end of that war period; or

(2) Who are disabled by injury or disease incurred or aggravated during active military service in the line of duty and are receiving any form of pension or compensation from the United States Government for total, service-connected disability.