Sec. C-6. 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 2002. For tax years beginning on or after January 1, 2002, for single individuals and married persons filing separate returns, the tax imposed by this section is calculated as follows, except that the top rate provided by this subsection is annually reduced by .0005 starting with tax years that begin during calendar year 2005, until such rate reaches .0775 in 2019:

If Maine 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

$16,700 or more $856 plus 8.5%

of the excess

over $16,700

Sec. C-7. 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 2002. For tax years beginning on or after January 1, 2002, for unmarried individuals or legally separated individuals who qualify as heads of households, the tax imposed by this section is calculated as follows, except that the top rate provided by this subsection is annually reduced by .0005 starting with tax years that begin during calendar year 2005, until such rate reaches .0775 in 2019:

If Maine 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%