Sec. A-6. 36 MRSA §6207, sub-§5 is enacted to read:

5.__Maximum benefit.__The maximum benefit available under this section is $6,000.

Sec. A-7. 36 MRSA §6221 is enacted to read:

§6221.__Income tax credit option

A person eligible for benefits under this chapter may elect to receive those benefits as a credit against income tax as provided in section 5219-W if the credit is claimed on the claimant's annual income tax return.

PART B

Sec. B-1. 30-A MRSA §5681, sub-§5, ¶¶A and B, as amended by PL 2001, c. 714, Pt. Y, §1, are further amended to read:

A. For months beginning before July 1, 2003, 5.1%; and

B. For months beginning on or after July 1, 2003, but before October 1, 2003, 5.2%.; and

Sec. B-2. 30-A MRSA §5681, sub-§5, ¶C is enacted to read:

C.__For months beginning on or after October 1, 2003, 8.5%.

PART C

Sec. C-1. 36 MRSA §5111, sub-§1-B, as enacted by PL 1999, c. 731, Pt. T, §3, is amended to read:

1-B. Single individuals and married persons filing separate returns; tax years beginning 2003. For tax years beginning on or after January 1, 2002 2003, for single individuals and married persons filing separate returns:

If Maine Taxable taxable income is: The tax is:

Less than $4,200 2% of the Maine

taxable income

At least $4,200 but $84 plus 4.5% of

less than $8,350 the excess over

$4,200

At least $8,350 but $271 plus 7% of

less than $16,700 the excess over

$8,350

At least $16,700 or more $856 plus 8.5%

but less than $100,000 of the excess

over $16,700

$100,000 or more $7,937 plus 10%

of the excess

over $100,000

Sec. C-2. 36 MRSA §5111, sub-§2-B, as enacted by PL 1999, c. 731, Pt. T, §5, is amended to read:

2-B. Heads of households; tax years beginning 2003. For tax years beginning on or after January 1, 2002 2003, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine Taxable taxable income is: The tax is:

Less than $6,300 2% of the Maine

taxable income

At least $6,300 but $126 plus 4.5%

less than $12,500 of the excess

over $6,300

At least $12,500 but $405 plus 7% of

less than $25,050 the excess over

$12,500

At least $25,050 or more $1,284 plus 8.5%

but less than $150,000 of the excess

over $25,050

$150,000 or more $11,905 plus 10%

of the excess

over $150,000

Sec. C-3. 36 MRSA §5111, sub-§3-B, as enacted by PL 1999, c. 731, Pt. T, §7, is amended to read: