(2) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 50% bonus depreciation deduction claimed by the taxpayer pursuant to Section 201 of the federal Jobs and Growth Tax Relief Reconciliation Act of 2003, Public Law 108-27 with respect to property placed in service during the taxable year; and

(3) For taxable years beginning on or after January 1, 2003 but prior to January 1, 2006 2008, the increase in aggregate cost claimed under Section 179 of the Code pursuant to Section 202 of the federal Jobs and Growth Tax Relief Reconciliation Act of 2003, Public Law 108- 27 or pursuant to Section 201 of the federal American Jobs Creation Act of 2004, Public Law 108-357;

Sec. P-8. 36 MRSA §5200-A, sub-§1, ¶P, as amended by PL 2003, c. 20, Pt. II, §3, is further amended to read:

P. The amount of the loan repayment included in the credit base of the recruitment credit under section 5219-V to the extent that the contribution has been used to adjust federal taxable income; and

Sec. P-9. 36 MRSA §5200-A, sub-§1, ¶S is enacted to read:

S.__An amount equal to the taxpayer's federal deduction relating to income attributable to domestic production activities claimed in accordance with Section 102 of the federal American Jobs Creation Act of 2004, Public Law 108- 357.

Sec. P-10. Application. That section of this Part that amends the Maine Revised Statutes, Title 36, section 111, subsection 1-A applies to tax years beginning on or after January 1, 2004 and to any prior years as specifically provided by the United States Internal Revenue Code. Those sections of this Part that amend Title 36, section 5122, subsection 1, paragraph N and section 5200-A, subsection 1, paragraph N apply to tax years beginning in 2006 and 2007. Those sections of this Part that enact Title 36, section 5122, subsection 1, paragraph X and section 5200-A, subsection 1, paragraph S apply to tax years beginning on or after January 1, 2005. That section of this Part