1-C.__Single individuals and married persons filing separate returns; tax years beginning 2003.__For tax years beginning on or after January 1, 2003, for single individuals and married persons filing separate returns:

If Maine taxable income is: The tax is:

Less than $5,000 2% of the Maine

taxable income

At least $5,000 but $100 plus 5% of

less than $20,000 the excess over

$5,000

$20,000 or more $850 plus 8%

of the excess

over $20,000

Sec. D-3. 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; 2002 tax year. For tax years beginning on or after January 1, in 2002, 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

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

of the excess

over $25,050

Sec. D-4. 36 MRSA §5111, sub-§2-C is enacted to read: