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. 47. 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.

Sec. 48. 36 MRSA §5219-N, sub-§§1 and 3, as enacted by PL 1997, c. 557, Pt. E, §1 and affected by §2 and Pt. G, §1, are amended to read:

1. Generally. Except as otherwise provided by this section in subsection 2, an individual whose state Maine taxable income determined as if the individual were a resident individual for the entire year is $2,000 or less is allowed a credit equal to the amount of the tax otherwise imposed on that individual by this Part. In no case may the this credit allowed by this section reduce an individual's state the Maine income tax liability to less than zero.

3. Returns not required. Notwithstanding section 5220 or any other provision of law, an individual who is eligible for this credit is not required to file a state Maine income tax return.