Sec. 6. 36 MRSA §5122, sub-§2, ¶H, as amended by PL 2001, c. 559, Pt. J, §2, is further amended to read:

H. For each taxable year subsequent to the year of the loss, an amount equal to the absolute value of the net operating loss arising from tax years beginning on or after January 1, 1989, but before January 1, 1993, and the absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 2002, for which federal adjusted gross income was increased in accordance with subsection 1, paragraph H and that pursuant to the Code, Section 172 was carried back for federal income tax purposes, less the absolute value of loss used in the taxable year of loss to offset any addition modification required by subsection 1, but only to the extent that:

(1) Maine taxable income is not reduced below zero;

(2) The taxable year is within the allowable federal period for carry-over; and

(3) The amount has not been previously used as a modification pursuant to this subsection;

Sec. 7. 36 MRSA §5142, sub-§1, ¶C, as enacted by PL 1993, c. 478, §1, is amended to read:

C. Proceeds from any Maine State Lottery or Tri-state Lotto tickets purchased in this State, including payments received from a 3rd party for the transfer of the rights to future proceeds related to any such tickets.

Sec. 8. 36 MRSA §5200-A, sub-§1, ¶B, as amended by PL 1987, c. 504, §18, is further amended to read:

B. The For income tax years beginning before January 1, 2002, the amount of any net operating loss in the taxable year which that has been carried back to previous taxable years pursuant to the Code, Section 172;

Sec. 9. 36 MRSA §5200-A, sub-§2, ¶H, as amended by PL 2001, c. 559, Pt. J, §4, is further amended to read:

H. For each taxable year subsequent to the year of the loss, an amount equal to the absolute value of the net operating loss arising from tax years beginning on or after