‘Sec. 1. 36 MRSA §5122, sub-§2, ¶QQ is enacted to read:
QQ. For tax years beginning on or after January 1, 2019, an amount equal to the federal deduction that an employer was prohibited from claiming under the Code, Section 45B(c) due to claiming the federal employer social security tax credit under the Code, Section 45B.
Sec. 2. 36 MRSA §5200-A, sub-§2, ¶FF is enacted to read:
FF. For tax years beginning on or after January 1, 2019, an amount equal to the federal deduction that an employer was prohibited from claiming under the Code, Section 45B(c) due to claiming the federal employer social security tax credit under the Code, Section 45B.
Sec. 3. Application. This Act applies to tax years beginning on or after January 1, 2019.’