The bill eliminates the requirement for processors and shippers of wild blueberries to file an annual application for renewal of certification.

The bill establishes a requirement for persons who purchase more than 2 cartons per month of unstamped cigarettes for personal use to report and pay the cigarette tax directly to the Department of Administrative and Financial Services, Bureau of Revenue Services and clarifies that persons who fail to do so are subject to the same assessment provisions as those liable for other taxes.

The bill adds the federal empowerment zone employment credit to those similar federal credits that are deductible from state income for purposes of calculating Maine taxable income for individuals and corporations and adds citations to the specific provisions of the Internal Revenue Code that authorize the credits. The changes apply to tax years beginning on or after January 1, 2004.

The bill clarifies that premiums paid by self-employed taxpayers for long-term care insurance may be used to reduce Maine taxable income only to the extent that those premiums have not already been deducted in arriving at federal adjusted gross income. The change applies to tax years beginning on or after January 1, 2004.