Sec. 1. 36 MRSA c. 6 is enacted to read:

CHAPTER 6

AWARD OF COSTS AND FEES

§106.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Administrative proceeding. "Administrative proceeding" means any procedure or other action before the bureau.

2.__Applicable published guidance.__"Applicable published guidance" means:

A.__Rules, bureau rulings, bureau procedures, information releases, notices and announcements; and

B.__Any of the following issued by the bureau to the taxpayer:

(1)__Private letter;

(2)__Rulings;

(3)__Technical advice memoranda; and

(4)__Determination letters.

3.__Attorney's fees.__"Attorney's fees" means reasonable fees paid or incurred for the services of an attorney in connection with a court proceeding, except that such fees may not be in excess of $150 per hour unless the court determines that a special factor, such as the limited availability of qualified attorneys for such proceeding, the difficulty of the issues presented in the case or the local availability of tax expertise, justifies a higher rate.

The bureau shall automatically adjust the attorney's fees referred to in this subsection, beginning in September 2005 and each September thereafter, by any percentage change in the Consumer Price Index from July 1st to June 30th, but only to a maximum annual increase or decrease of 4%.

"Attorney's fees" includes fees for the services of an individual, whether or not an attorney, including a certified