PART B

Sec. B-1. 30-A MRSA §5681, sub-§5, ¶¶A and B, as amended by PL 2003, c. 20, Pt. W, §1, are further amended to read:

A. For months beginning before July 1, 2005, 5.1%; and

B. For months beginning on or after July 1, 2005, but before October 1, 2005, 5.2%.; and

Sec. B-2. 30-A MRSA §5681, sub-§5, ¶C is enacted to read:

C.__For months beginning on or after October 1, 2005, 8.5%.

PART C

Sec. C-1. 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 2005. For tax years beginning on or after January 1, 2002 2005, for single individuals and married persons filing separate returns:

If Maine Taxable 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

At least $16,700 or more $856 plus 8.5%

but less than $100,000 of the excess

over $16,700

$100,000 or more $7,937 plus 10%

of the excess

over $100,000