B. Who is not domiciled in Maine, but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State, unless he the individual is in the Armed Forces of the United States.

The geographic location of a political organization or political candidate that receives one or more contributions from the individual is not in and of itself determinative on the question of whether the individual is domiciled in Maine.__The geographic location of a professional advisor retained by an individual may not be used to determine whether or not an individual is domiciled in Maine.__For purposes of this subsection, "professional advisor" includes, but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services.__Charitable contributions may not be used to determine whether or not an individual is domiciled in Maine.

Sec. G-2. Application. That section of this Part that amends the Maine Revised Statutes, Title 36, section 5102, subsection 5 applies to tax years beginning on or after January 1, 2007.

PART H

Sec. H-1. 36 MRSA §5219-R, as amended by PL 2001, c. 526, §5 and affected by §6, is repealed and the following enacted in its place:

§5219-R.__Credit for rehabilitation of historic properties

1.__Credit allowed.__A taxpayer is allowed a credit against the tax imposed under this Part equal to the amount of credit claimed by the taxpayer for the taxable year under Section 47 of the Code with respect to expenditures incurred after December 31, 1999 for a certified historic structure located in the State.__ The credit is nonrefundable and is limited to $100,000 annually per taxpayer.__A credit received under this section is subject to the same recapture provisions, as apply to a credit received under Section 47 of the Code and to any available federal carry- back or carry-forward provisions.