B. The For income tax years beginning before January 1, 2002, the amount of any net operating loss in the taxable year which that has been carried back to previous taxable years pursuant to the Code, Section 172;

Sec. 39. 36 MRSA §5200-A, sub-§1, ¶I, as amended by PL 1997, c. 746, §7 and affected by §24, is further amended to read:

I. Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority, of any state other than this State and its political subdivisions and authorities, to the extent that interest or those dividends are not included in the taxpayer's federal taxable income;

Sec. 40. 36 MRSA §5200-A, sub-§1, ¶K, as amended by PL 2001, c. 559, Pt. GG, §13 and affected by §26, is further amended to read:

K. The amount claimed as a business expense deduction in determining federal taxable income that is included in the investment credit base for the high-technology investment tax credit;

Sec. 41. 36 MRSA §5200-A, sub-§2, ¶A, as enacted by PL 1981, c. 704, §4, is amended to read:

A. Income which included in the taxpayer's federal taxable income that, under the laws of the United States, is exempt from taxation by states;

Sec. 42. 36 MRSA §5200-A, sub-§2, ¶C, as amended by PL 2001, c. 177, §3, is further amended to read:

C. An amount equal to the taxpayer's federal new jobs credit or work opportunity credit as determined under the laws of the United States;

Sec. 43. 36 MRSA §5200-A, sub-§2, ¶F, as amended by PL 1989, c. 880, Pt. G, §7, is further amended to read:

F. Income this State is prohibited from taxing under the Constitution of Maine or the United States Constitution, provided that the to the extent that it is included in the taxpayer's federal taxable income.__The amount subtracted must be decreased by any expenses incurred in production of