| | 3. Resident estates or trusts. Every resident estate or | trust which is required to file a federal income tax return. | that has for the taxable year: |
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| A.__Any Maine taxable income as defined in section 5163; | or |
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| B.__Gross income of $10,000 or more, regardless of the | amount of Maine taxable income; |
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| | 4. Certain nonresident estates or trusts. Every nonresident | estate or trust which that has for the taxable year has from | sources within this State,: |
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| A. Any Maine taxable income, as determined under section | 5175, subsection 2; or |
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| B. Gross income of $600 $10,000 or more, regardless of | the amount of Maine taxable income.; |
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| | Sec. 15. 36 MRSA §6753, sub-§12, as amended by PL 1999, c. 388, §2, | is further amended to read: |
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| | 12. Qualified employees. "Qualified employees" means new, | full-time employees hired in this State by a qualified | business and for whom a retirement program subject to the | Employee Retirement Income Security Act of 1974, 29 United | States Code, Sections 101 to 1461, as amended, and group | health insurance are provided, and whose income derived from | employment with the applicant, calculated on a calendar year | basis is greater than the average annual per capita income | wage in the county in which the qualified employee is employed | and whose state income withholding taxes are subject to | reimbursement to the qualified business under this chapter. | "Qualified employees" must be residents of this State. |
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| | Sec. 16. Effective date. That section of this Act that amends the | Maine Revised Statutes, Title 36, section 151, 2nd paragraph | takes effect January 1, 2004 and applies to any request for | reconsideration or claim for credit or refund for which final | agency action has not occurred as of that date. |
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| | Sec. 17. Application. Those sections of this Act that amend the | Maine Revised Statutes, Title 36, section 5122, subsection 1, | paragraph D and subsection 2, paragraph H and section 5200-A, | subsection 1, paragraph B and subsection 2, paragraphs H and J | apply to tax years beginning on or after January 1, 2002. |
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