Sec. 23. 36 MRSA §6753, sub-§12, as amended by PL 2003, c. 391, §13, is further amended to read:

12. Qualified employees. "Qualified employees" means new, full-time employees hired in this State by a qualified business and for whom a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 101 to 1461, as amended, and group health insurance are provided, and whose income derived from employment with the applicant, calculated on a calendar year basis, is greater than the most recent average annual wage per capita personal income in the county in which the qualified employee is employed and whose state income withholding taxes are subject to reimbursement to the qualified business under this chapter. "Qualified employees must be residents of this State " does not include employees shifted to a qualified business from an affiliated business. The commissioner shall determine whether a shifting of employees has occurred.

Sec. 24. 36 MRSA §6757, as enacted by PL 1995, c. 669, §5, is repealed.

Sec. 25. 36 MRSA §6758, sub-§2, as repealed and replaced by PL 1999, c. 127, Pt. A, §51, is amended to read:

2. Determination by assessor. On or before June 30th of each year, the assessor shall determine the employment tax increment of each qualified business for the preceding calendar year. A qualified business may receive up to 75% 80% of the employment tax increment generated by that business as determined by the assessor, subject to the further limitations in section 6754, subsection 2. That amount is referred to as "retained employment tax increment revenues."

Sec. 26. Application. That section of this Act that amends the Maine Revised Statutes, Title 30-A, section 5250-I, subsections 17 and 18 applies retroactively to June 12, 2003, except that changes to subsection 17, paragraph A are effective upon enactment. That section of this Act that amends Title 30-A, section 5250-J, subsection 3 applies retroactively to June 12, 2003. The amendment in this Act of Title 30-A, section 5250-K, subsection 3 applies retroactively to June 12, 2003. That section of this Act that repeals Title 36, section 1760, subsection 86 applies retroactively to sales occurring on or after July 1, 2005. That section of this Act that amends Title 36, section 1760, subsection 87 applies to qualified sales occurring on or after July 1, 2005. That section of this Act