| | 5. Designated state agency. Notwithstanding subsection 2, | the council Department of Administrative and Financial Services | is the designated state agency for the purposes of the federal | Developmental Disabilities Assistance and Bill of Rights Act of | 2000, Public Law 106-402. As the designated state agency, the | council department shall meet all requirements specified in 42 | United States Code, Section 15025, but shall assume no | liabilities other than those set forth in 42 United States Code, | Section 15025 in connection with the receipt of federal funds for | the purpose of disbursement to the council. |
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| | Sec. CC-1. 36 MRSA §5122, sub-§1, ¶V, as amended by PL 2005, c. 12, | Pt. L, §1, is further amended to read: |
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| V. For tax years beginning on or after January 1, 2003 and | before January 1, 2007 2006, the amount claimed as a federal | income adjustment for student loan interest under the Code, | Section 62 (a)(17), but only for interest paid after 60 | months from the start of the loan repayment period; |
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| | Sec. DD-1. 36 MRSA §5218, sub-§1, as amended by PL 2005, c. 12, Pt. | L, §2, is further amended to read: |
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| | 1. Resident taxpayer. A resident individual is allowed a | credit against the tax otherwise due under this Part in the | amount of 25% of the federal tax credit allowable for child and | dependent care expenses in the same tax year, except that for tax | years beginning in 2003 to 2006, 2004 and 2005, the applicable | percentage is 21.5% instead of 25%. |
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| | Sec. DD-2. 36 MRSA §5218, sub-§2, as amended by PL 2005, c. 12, Pt. | L, §3, is further amended to read: |
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| | 2. Nonresident taxpayer. A nonresident individual is allowed | a credit against the tax otherwise due under this Part in the | amount of 25% of the federal tax credit allowable for child and | dependent care expenses multiplied by the ratio of the | individual's Maine adjusted gross income, as defined in section | 5102, subsection 1-C, paragraph B, to the individual's entire | federal adjusted gross income, as modified by section 5122, | except that for tax years beginning in 2003 to 2006, 2004 and | 2005, the applicable percentage is 21.5% instead of 25%. |
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