Sec. E-1. 36 MRSA §5219-S, as enacted by PL 1999, c. 731, Pt. V, §1 and affected by §2, is amended to read:

§5219-S. Earned income credit

A taxpayer is allowed a refundable credit against the taxes otherwise due under this Part equal to 5% 20% of the federal earned income credit for the same taxable year. The credit may not reduce the state income tax to less than zero.

PART F

Sec. F-1. 28-A MRSA §1652, sub-§1, as repealed and replaced by PL 1987, c. 342, §116, is amended to read:

1. Excise tax on malt liquor and wine. An excise tax is imposed on the privilege of manufacturing and selling malt liquor, wine and low-alcohol spirits products in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 25¢ per gallon on all malt liquor sold in the State 1__for each 10th of an ounce of 100% alcohol sold in the State in malt beverages, hard cider, wine, sparkling wine, fortified wine and low-alcohol spirits products.

Sec. F-2. 28-A MRSA §1652, sub-§2, as amended by PL 1997, c. 767, §4, is repealed.

Sec. F-3. 28-A MRSA §1703, sub-§3, as amended by PL 1997, c. 767, §6, is further amended to read:

3. Amount of premium. The premium imposed by subsections 1 and 2 is:

A. Ten cents per gallon on all malt beverages and hard cider sold in the State;

A-1.__Two tenths of one cent for each 10th of an ounce of 100% alcohol sold in the State in malt beverages, hard cider, wine, sparkling wine, fortified wine and low alcohol spirits products; and

B. Thirty cents per gallon on all wine, other than sparkling wine, sold in the State;

C. Twenty-four cents per gallon on all sparkling wine and all fortified wine sold in the State and all low-alcohol