Sec. 9. 36 MRSA §5206-D, sub-§9, as enacted by PL 1997, c. 404, §5 and affected by §10, is amended to read:

9. Loan. "Loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, or the purchase, in whole or in part, of the extension of credit from another. Loans include "Loan" includes participations, syndications and leases treated as loans for federal income tax purposes. Loans do "Loan" does not include properties treated as loans under the Code, Section 595 as of December 31, 1995; futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest-bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC or other mortgage-backed or asset-backed security; and other similar items.

Sec. 10. 36 MRSA §5219-D, as amended by PL 1997, c. 504, §17, is repealed.

Sec. 11. 36 MRSA §5219-Q, sub-§1, ¶A, as enacted by PL 1999, c. 401, Pt. NNN, §6 and affected by §§8 and 9 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read:

A. Is accredited by an independent, nationally recognized program approved by the Department of Health and Human Services, Office of Head Start and Child Care and Head Start;

Sec. 12. 36 MRSA §5219-Q, sub-§1, ¶B, as enacted by PL 1999, c. 401, Pt. NNN, §6 and affected by §§8 and 9 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read:

B. Utilizes recognized quality indicators for child care services approved by the Department of Health and Human Services, Office of Head Start and Child Care and Head Start; and

Sec. 13. 36 MRSA §5219-Q, sub-§1-A, as enacted by PL 1999, c. 708, §47 and amended by PL 2003, c. 689, Pt. B, §6, is further amended to read: