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those setting initial application fees and penalties, are | | routine technical rules as defined in Title 5, chapter 375, | subchapter II-A | | joint standing committee of the Legislature having jurisdiction | | over education and cultural affairs and to the joint standing | | committee of the Legislature having jurisdiction over taxation | matters by January 30, 2003 | | process to implement the tax credit program established pursuant | | to this subchapter. |
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| | | Sec. DD-3. 36 MRSA §2527, sub-§2, ¶¶B and C, as enacted by PL 2001, c. | | 700, §2 and affected by §10, are amended to read: |
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| | | B. Twenty percent of the amount contributed during the | | taxable year to a qualified scholarship organization for | need-based scholarships for tax years beginning in 2004 | | 2005; or |
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| | | C. Fifty percent of the amount contributed during the | | taxable year to a qualified scholarship organization for | need-based scholarships for tax years beginning after 2004 | | 2005. |
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| | | Sec. DD-4. 36 MRSA §2528, sub-§1, ¶B, as enacted by PL 2001, c. 700, | | §2 and affected by §10, is amended to read: |
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| | B. Beginning in 2004 | | repayments paid during the taxable year to a creditor on | | behalf of an employee of the taxpayer as part of a | | postsecondary education loan repayment agreement between | | the taxpayer and the employee of the taxpayer. |
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| | | Sec. DD-5. 36 MRSA §5219-U, sub-§2, ¶¶B and C, as enacted by PL 2001, | | c. 700, §4 and affected by §10, are amended to read: |
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| | | B. Twenty percent of the amount contributed during the | | taxable year to a qualified scholarship organization for | need-based scholarships for tax years beginning in 2004 | | 2005; or |
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| | | C. Fifty percent of the amount contributed during the | | taxable year to a qualified scholarship organization for | need-based scholarships for tax years beginning after 2004 | | 2005. |
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| | | Sec. DD-6. 36 MRSA §5219-V, sub-§1, ¶B, as enacted by PL 2001, c. | | 700, §7 and affected by §10, is amended to read: |
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| | B. Beginning in 2004 | | repayments paid during the taxable year to a creditor on |
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