C.__At least $50,000 but less than $100,000, the tax is 5%;

D.__At least $100,000 but less than $1,000,000, the tax is 8%; and

E.__One million dollars or more, the tax is 10%.

For purposes of this subsection, "federal poverty level" means the nonfarm income official poverty line for a family of the size involved, as defined by the federal Office of Management and Budget and revised annually in accordance with the United States Omnibus Budget Reconciliation Act of 1981, Section 673, Subsection 2.

2.__Additional tax.__Additionally, a tax is imposed for each taxable year beginning on or after January 1, 1989 on the Maine adjusted gross income of every nonresident individual.__The amount of the tax equals the tax computed under this section and chapter 805, as if the nonresident were a resident, multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, to the nonresident's entire federal adjusted gross income as modified by section 5122.

Sec. 7. 36 MRSA §5122, sub-§2, ¶T, as amended by PL 2003, c. 705, §12 and affected by §14, is further amended to read:

T. For income tax years beginning on or after January 1, 2002 and before January 1, 2004, an amount equal to the total premiums spent for long-term care insurance policies certified under Title 24-A, section 5075-A as long as the amount subtracted is reduced by the long-term care premiums claimed as an itemized deduction pursuant to section 5125.

For income tax years beginning on or after January 1, 2004, an amount equal to the total premiums spent for qualified long-term care insurance contracts certified under Title 24- A, section 5075-A, as long as the amount subtracted is reduced by any amount claimed as a deduction for federal income tax purposes in accordance with the Code, Section 162(l) and by the long-term care premiums claimed as an itemized deduction pursuant to section 5125.

Sec. 8. 36 MRSA §5124-A, as amended by PL 2003, c. 479, §4, is repealed.