At least $4,350 but less than $8,650 $87 plus 4.5%

of the excess

over $4,350

At least $8,650 but less than $17,350 $281 plus 7% of

the excess over

$8,650

$17,350 or more $890 plus 8.5%

of the excess

over $17,350

Sec. A-4. 36 MRSA §5111, sub-§2-B, as enacted by PL 1999, c. 731, Pt. T, §5, is amended to read:

2-B. Heads of households; tax years beginning 2002 and 2003. For tax years beginning on or after January 1, in 2002 or 2003, 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

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

of the excess

over $25,050

Sec. A-5. 36 MRSA §5111, sub-§2-C is enacted to read:

2-C.__Heads of households; tax years beginning after 2003.__ For tax years beginning on or after January 1, 2004, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine taxable income is: The tax is:

Less than $6,550 2% of the Maine