3. Quality child care services. The credit provided by subsections 1 and, 2 and 2-A doubles in amount if the child care expenses were incurred through the use of quality child care services. As used in this section, unless the context otherwise indicates, "quality child care services" has the meaning set forth as defined in section 5219-Q, subsection 1.

4. Refund. The credit allowed by this section may result in a refund of up to $500.

Sec. 51. 36 MRSA §5219-A, sub-§2, as enacted by PL 1999, c. 521, Pt. B, §7 and affected by §11, is amended to read:

2. Nonresident taxpayer. A nonresident or part-year resident individual is allowed a credit against the tax otherwise due under this Part equal to 20% of any credit the individual received for the same taxable year under the Code, Section 22 multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, to the nonresident's individual's entire federal adjusted gross income, as modified by section 5122. In no case may this credit reduce the Maine income tax to less than zero.

Sec. 52. 36 MRSA §5219-A, sub-§3 is enacted to read:

3.__Part-year resident taxpayer.__An individual who files a return as a part-year resident in accordance with section 5224-A is allowed a credit against the tax otherwise due under this Part equal to 20% of any credit the individual received for the same taxable year under the Code, Section 22 multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph B for that portion of the taxable year during which the individual was a nonresident, and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122.__In no case may this credit reduce the Maine income tax to less than zero.