Whereas, Maine ranks among the highest tax burden states; and

Whereas, the income tax rates increase at a rapid rate so that many families pay a disproportionate share of their income in taxes; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §5111, sub-§2-C is enacted to read:

2-C.__Heads of households; tax years beginning 2006.__For tax years beginning on or after January 1, 2006, for unmarried individuals or legally separated individuals who qualify as heads of households:

A.__If Maine taxable income is less than $24,000, the tax is $0;

B.__If Maine taxable income is at least $24,000 but less than $25,050, the tax is 2% of the excess over $24,000; and

C.__If Maine taxable income is $25,050 or more, the tax is $21 plus 8.5% of the excess over $25,050.

Sec. 2. 36 MRSA §5111, sub-§3-C is enacted to read:

3-C.__Individuals filing married joint return or surviving spouses; tax years beginning 2006.__For tax years beginning on or after January 1, 2006, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

A.__If Maine taxable income is less than $24,000, that tax is $0;

B.__If Maine taxable income is at least $24,000 but less than $33,400, the tax is 2% of the excess over $24,000; and

C.__If Maine taxable income is $33,400 or more, the tax is $188 plus 8.5% of the excess over $33,400.