E.__Reduced by the amount attributable to any contribution that qualified for and was actually utilized as a credit under section 5216-C.

Sec. 40. 36 MRSA §5142, sub-§1, as amended by PL 1993, c. 478, §1, is further amended to read:

1. General. The Maine adjusted gross income of a nonresident individual derived from or connected with sources within in this State is the sum of the following:

A. The net amount of items of income, gain, loss, and deduction entering into the nonresident individual's federal adjusted gross income that are derived from or connected with sources in this State including (i) the nonresident's individual's distributive share of partnership or limited liability company income and deductions determined under section 5192, (ii) the nonresident's individual's share of estate or trust income and deductions determined under section 5176, and (iii) the nonresident's distributive individual's pro rata share of the income of an electing small business S corporation for federal income tax purposes derived from or connected with sources within in this State;

B. The portion of the modifications described in section 5122, subsections 1 and 2 that relate relates to income derived from or connected with sources in this State, including any modifications attributable to the nonresident individual as a partner of a partnership, shareholder of an S corporation, member of a limited liability company or beneficiary of an estate or trust; and

C. Proceeds from any Maine State Lottery or Tri-state Lotto tickets purchased in this State.

Sec. 41. 36 MRSA §5160, as amended by PL 1993, c. 395, §19, is further amended to read:

§5160. Imposition of tax

The tax is imposed, at the rates provided by section 5111 for resident single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary.

Sec. 42. 36 MRSA §5163, as enacted by P&SL 1969, c. 154, §F1, is amended to read: