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 $3,000 through December 31, 1971, $4,200 through December 31, 1977, $6,000 through December 31, 1982, and on and after January 1, 1983, that part of remuneration equal to that exceeds the first $7,000 has been through December 31, 1999, and on and after January 1, 2000, the first $12,000 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 §1043, sub-§23, as enacted by PL 1965, c. 381, §5, is amended to read:

23. Misconduct. "Misconduct" means conduct evincing such willful or wanton disregard of an employer's interests as is found in deliberate violations or disregard of standards of behavior which the employer has a right to expect of his employee, or in carelessness or negligence of such degree or recurrence as to manifest equal culpability, wrongful intent or evil design, or to show an intentional and substantial disregard of the employer's interests or of the employees duties and obligations to his employer any act or omission by an employee that constitutes a material breach of the employee's duties or obligations to the employer and that adversely affects a material or substantial interest of the employer. "Misconduct" includes, but is not limited to:

A.__Refusal, knowing failure or recurring neglect to perform reasonable and proper duties assigned by the employer;

B.__Violation of any rule of conduct, safety rule or other rule in any way related to the employment that is reasonably imposed and communicated by the employer or that can be reasonably implied from the type of employment or through