‘Sec. 1. 36 MRSA §5122, sub-§1, ¶X, as amended by PL 2007, c. 437, §16, is further amended to read:
X. An amount equal to the taxpayer's federal deduction relating to income attributable to domestic production activities claimed in accordance with Section 102 of the federal American Jobs Creation Act of 2004, Public Law 108-357; and
Sec. 2. 36 MRSA §5122, sub-§1, ¶Y, as enacted by PL 2007, c. 437, §17 and affected by §22, is amended to read:
Y. Any amount of allowable deduction claimed for federal purposes in accordance with the election under Section 642(g) of the Code that is also used to determine the taxable estate for purposes of calculating the Maine estate tax under chapter 575 . ; and
Sec. 3. 36 MRSA §5122, sub-§1, ¶Z is enacted to read:
Z. For income tax years beginning on or after January 1, 2008, a resident individual's proportional share of the amount of any creditable income tax deducted pursuant to Section 703 of the Code by a pass-through entity in which the individual is a member, when the individual claims the credit allowed by section 5217-A, subsection 2, paragraph B with respect to those taxes.’
