Sec. 10. 36 MRSA §5219-D, as amended by PL 1997, c. 504, §17, is repealed.

Sec. 11. 36 MRSA §5219-Q, sub-§1, ¶A, as enacted by PL 1999, c. 401, Pt. NNN, §6 and affected by §§8 and 9 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read:

A. Is accredited by an independent, nationally recognized program approved by the Department of Health and Human Services, Office of Head Start and Child Care and Head Start;

Sec. 12. 36 MRSA §5219-Q, sub-§1, ¶B, as enacted by PL 1999, c. 401, Pt. NNN, §6 and affected by §§8 and 9 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read:

B. Utilizes recognized quality indicators for child care services approved by the Department of Health and Human Services, Office of Head Start and Child Care and Head Start; and

Sec. 13. 36 MRSA §5219-Q, sub-§1-A, as enacted by PL 1999, c. 708, §47 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read:

1-A. Certification. Upon application by an investor, the Department of Health and Human Services, Office of Head Start and Child Care and Head Start shall certify if an investment in a child care site contributed significantly toward the ability of the child care site to improve its level of child care services toward the goal of providing quality child care services. The department shall send a list of taxpayers making certified investments in the previous year to the State Tax Assessor by February 1st annually.

Sec. 14. 36 MRSA §5220, sub-§3, as amended by PL 2003, c. 391, §11 and affected by §14, is further amended to read:

3. Resident estates or trusts. Every resident estate or trust that has for the taxable year:

A. Any Maine taxable income as defined in section 5163; or

B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; or

C.__A Maine income tax liability pursuant to this Part;