| | | O.__For income tax years beginning on or after January 1, | | 2001, an amount equal to the income earned by a person who | | is a Purple Heart medal recipient, awarded pursuant to 10 | | United States Code, Chapter 57 (1999), to the extent that | | income is included in federal adjusted gross income. |
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| | | This bill exempts from Maine income tax income earned by a | | person awarded the Purple Heart medal, which is awarded to a | | person killed or wounded in action. |
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| | | This bill also corrects a conflict created by Public Law 1999, | | chapters 708 and 731, each of which enacted a new Maine Revised | | Statutes, Title 36, section 5122, subsection 2, paragraph M. | | This bill resolves the conflict by reallocating one of the new | | paragraphs to be Title 36, section 5122, subsection 2, paragraph | | N. |
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