B. Twenty-five percent for expenditures made from January 1, 2002 to December 31, 2005 2008.

Sec. PPP-2. 36 MRSA §5219-P, last ¶, as reallocated by RR 1997, c. 2, §62, is amended to read:

This section is effective for tax years beginning on or after January 1, 1999 and is repealed for tax years ending on or after January 1, 2006 2009.

PART QQQ

Sec. QQQ-1. 36 MRSA §2013, sub-§1, ¶A, as amended by PL 1993, c. 151, §1, is further amended to read:

A. "Commercial agricultural production" means commercial production of crops for human and animal consumption, including the commercial production of sod, the commercial production of seed to be used primarily to raise crops for nourishment of humans or animals and the production of livestock, including the removal and storage of manure from that livestock.

Sec. QQQ-2. Effective date. This Part takes effect October 1, 2006.

PART RRR

Sec. RRR-1. 36 MRSA §5289 is enacted to read:

§5289. Maine Veterans' Memorial Cemetery Maintenance Fund

voluntary checkoff

1.__Maine Veterans' Memorial Cemetery Maintenance Fund.__When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37-B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."