2-B. Heads of households; tax years beginning 2005. For tax years beginning on or after January 1, 2002 2005, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine Taxable 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%

less than $12,500 of the excess

over $6,300

At least $12,500 but $405 plus 7% of

less than $25,050 the excess over

$12,500

At least $25,050 or more $1,284 plus 8.5%

but less than $150,000 of the excess

over $25,050

$150,000 or more $11,905 plus 10%

of the excess

over $150,000

Sec. C-3. 36 MRSA §5111, sub-§3-B, as enacted by PL 1999, c. 731, Pt. T, §7, is amended to read:

3-B. Individuals filing married joint return or surviving spouses; tax years beginning 2005. For tax years beginning on or after January 1, 2002 2005, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine Taxable taxable income is: The tax is:

Less than $8,400 2% of the Maine

taxable income

At least $8,400 but $168 plus 4.5%

less than $16,700 of the excess

over $8,400

At least $16,700 but $542 plus 7% of