PART E

Sec. E-1. 36 MRSA §5142, sub-§8, as enacted by PL 1999, c. 521, Pt. B, §2 and affected by §11, is repealed.

Sec. E-2. 36 MRSA §5220, sub-§2, as amended by PL 1999, c. 521, Pt. B, §9 and affected by §11, is further amended to read:

2. Nonresident individuals. Every nonresident individual who, pursuant to this Part, has a Maine individual income tax liability for the taxable year, except that an individual who does not exceed the threshold contained in section 5142, subsection 8 is not subject to taxation under this Part and need not file a return.

Sec. E-3. Application. Those sections of this Part that repeal the Maine Revised Statutes, Title 36, section 5142, subsection 8 and amend Title 36, section 5220, subsection 2 apply to tax years beginning on or after January 1, 2004.

PART F

Sec. F-1. 36 MRSA §5219-H, as enacted by PL 1991, c. 591, Pt. BBB, §2, is repealed and the following enacted in its place:

§5219-H.__Application of credits against taxes

1. Meaning of tax.__Whenever a credit provision in chapter 822 allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes under this Part, except the minimum tax imposed by section 5203-A and the taxes imposed by chapter 827.

2. Meaning of tax liability.__Whenever a credit provided for in chapter 822 is limited by reference to tax liability, "tax liability" means the tax liability for all taxes under this Part, except the minimum tax imposed by section 5203-A and the taxes imposed by chapter 827.

Sec. F-2. Application. That section of this Part that repeals and replaces the Maine Revised Statutes, Title 36, section 5219-H applies to tax years beginning on or after January 1, 2004.