PART A

Sec. A-1. 36 MRSA §5219-Z is enacted to read:

§5219-Z.__Disability employment tax credit

1.__Credit.__A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for the wages paid to each qualified employee in an amount equal to:

A. Fifty percent of up to the first $6,000 of the wages paid to the qualified employee during the first year of employment; and

B. Thirty percent of up to the first $6,000 of the wages paid to the qualified employee during the 2nd year of employment.

2.__Definitions.__As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A.__"Employing unit" has the same meaning as in Title 26, section 1043.

B. "Qualified employee" means an individual who:

(1)__Meets the definition of an individual with a disability under the federal Americans with Disabilities Act of 1990; and

(2) Has a disability that constitutes an impediment to obtaining or maintaining employment or to making the transition from school to work.

3.__Limitation. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this Part.

PART B

Sec. B-1. 36 MRSA §5219-Y is enacted to read:

§5219-Y.__Earned income tax credit for individuals with

disabilities