A.__Any Maine taxable income as defined in section 5163; or

B.__Gross income of $10,000 or more, regardless of the amount of Maine taxable income;

4. Certain nonresident estates or trusts. Every nonresident estate or trust which that has for the taxable year has from sources within this State,:

A. Any Maine taxable income, as determined under section 5175, subsection 2; or

B. Gross income of $600 $10,000 or more, regardless of the amount of Maine taxable income.;

Sec. 15. 36 MRSA §6753, sub-§12, as amended by PL 1999, c. 388, §2, is further amended to read:

12. Qualified employees. "Qualified employees" means new, full-time employees hired in this State by a qualified business and for whom a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 101 to 1461, as amended, and group health insurance are provided, and whose income derived from employment with the applicant, calculated on a calendar year basis is greater than the average annual per capita income wage in the county in which the qualified employee is employed and whose state income withholding taxes are subject to reimbursement to the qualified business under this chapter. "Qualified employees" must be residents of this State.

Sec. 16. Effective date. That section of this Act that amends the Maine Revised Statutes, Title 36, section 151, 2nd paragraph takes effect January 1, 2004 and applies to any request for reconsideration or claim for credit or refund for which final agency action has not occurred as of that date.

Sec. 17. Application. Those sections of this Act that amend the Maine Revised Statutes, Title 36, section 5122, subsection 1, paragraph D and subsection 2, paragraph H and section 5200-A, subsection 1, paragraph B and subsection 2, paragraphs H and J apply to tax years beginning on or after January 1, 2002.