5.__Collection.__Taxes assessed by the State Tax Assessor must be enforced as generally provided by this Title.

6.__Penalty.__Underpayment of the tax imposed by this section and underpayment of the prepayment of estimated tax required by this section are subject to the penalties imposed by section 187-B.

7.__Deposit of revenue.__Taxes collected pursuant to this section, including any penalties imposed pursuant to subsection 6, must be deposited by the State Tax Assessor in a dedicated fund for the purpose of funding the Maine Residents Property Tax Program.

Sec. 2. 36 MRSA §6207, sub-§1, as amended by PL 1997, c. 557, Pt. A, §3 and affected by Pt. G, §1, is repealed.

Sec. 3. 36 MRSA §6207, sub-§1-A is enacted to read:

1-A.__Benefit calculation.__For claimants representing a nonelderly household, the benefit is calculated as follows.

A.__For a claimant with no dependents and income no more than $29,100 and for claimants who are couples or individuals with dependents and incomes no more than $45,100, the benefit is the amount equal to:

(1)__Fifty percent of that portion of the benefit base that exceeds 4% but does not exceed 6% of income;

(2)__Seventy-five percent of that portion of the benefit base that exceeds 6% but does not exceed 8% of income; and

(3)__One hundred percent of that portion of the benefit base that exceeds 8% of income.

B.__For a claimant with no dependents and income more than $29,100 but no more than $39,100 and for claimants who are couples or individuals with dependents and incomes more than $45,100 but no more than $60,100, the benefit is the amount equal to: