If Maine taxable income is: The tax is:

Less than $7,500 2% of the Maine

taxable income

At least $7,500 but $150 plus 5%

less than $30,000 of the excess

over $7,500

$30,000 or more $1,275 plus 8%

of the excess

over $30,000

Sec. D-5. 36 MRSA §5111, sub-§3-B, as enacted by PL 1999, c. 731, Pt. T, §7, is amended to read:

3-B. Individuals filing married joint return or surviving spouses; 2002 tax year. For tax years beginning on or after January 1, in 2002, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine Taxable taxable income is: The tax is:

Less than $8,400 2% of the Maine

taxable income

At least $8,400 but $168 plus 4.5%

less than $16,700 of the excess

over $8,400

At least $16,700 but $542 plus 7% of

less than $33,400 the excess over

$16,700

$33,400 or more $1,711 plus 8.5%

of the excess

over $33,400

Sec. D-6. 36 MRSA §5111, sub-§3-C is enacted to read:

3-C.__Individuals filing married joint return or surviving spouses; tax years beginning 2003.__For tax years beginning on or