PART A

Sec. A-1. 36 MRSA §5111, first ¶, as amended by PL 1999, c. 731, Pt. T, §1, is further amended to read:

A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section, except that the rates provided in this section for tax years beginning on or after January 1, 2005 must be adjusted as provided by section 5111-C.

Sec. A-2. 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 2002 and 2003. For tax years beginning on or after January 1, in 2002 or 2003, 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

$16,700 or more $856 plus 8.5%

of the excess

over $16,700

Sec. A-3. 36 MRSA §5111, sub-§1-C is enacted to read:

1-C.__Single individuals and married persons filing separate returns; tax years beginning after 2003.__For tax years beginning on or after January 1, 2004, for single individuals and married persons filing separate returns:

If Maine taxable income is: The tax is:

Less than $4,350 2% of the Maine