B. An amount equal to the taxpayer's federal new jobs credit or work opportunity credit as determined under the laws of the United States;

Sec. 36. 36 MRSA §5122, sub-§2, ¶J, as amended by PL 2001, c. 559, Pt. GG, §11 and affected by §26, is further amended to read:

J. To the extent included in federal adjusted gross income, any amount constituting a qualified withdrawal distribution from an account established pursuant to Title 20-A, chapter 417-E and used for paying higher education expenses of the designated beneficiary of that account;

Sec. 37. 36 MRSA §5122, sub-§2, ¶M, as amended by PL 2001, c. 396, §34 and affected by §50, is further amended to read:

M. An amount, for For each individual who is a primary recipient of benefits under an employee retirement plan, an amount that is the lesser of:

(1) Six thousand dollars reduced by the total amount of the primary recipient's individual's social security benefits and railroad retirement benefits paid by the United States, but not less than $0. The reduction does not apply to benefits paid under a military retirement plan; or

(2) The aggregate of benefits received by the primary recipient under employee retirement plans and included in the individual's federal adjusted gross income.

For purposes of this paragraph, "primary recipient" means the individual upon whose earnings the employee retirement plan benefits are based or the surviving spouse of that individual. For purposes of this paragraph, "employee retirement plan" means a state, federal or military retirement plan or any other retirement benefit plan established and maintained by an employer for the benefit of its employees under Section 401(a), Section 403 or Section 457(b) of the Code. "Employee retirement plan" does not include an individual retirement account under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a rollover individual retirement account, a simplified employee pension under Section 408(k) of the Code or an ineligible deferred compensation plan under Section 457(f) of the Code. For purposes of this paragraph, "military retirement plan" means benefits received as a result of