Part C restores the income tax credit for child care expenses to 25% of the federal tax credit.

Part D increases the earned income tax credit to 25% of the federal earned income credit and makes it refundable.

Part E conforms the deductibility of health savings accounts and business expensing with federal law.

Part F increases the exemption for estates under the estate tax to the same amount as under federal law.

Part G amends the Maine Residents Property Tax Program, also known as the circuit breaker program, by raising the maximum benefit from $2,000 to $3,000 and increasing to $5,000 the maximum property taxes and rent constituting property taxes that may be considered in calculating the benefit.

Part H repeals certain exemptions and expands the application of the sales and use tax.

Part I decreases the general sales tax rate and the service provider tax from 5% to 4%. Part I also increases the rate of sales tax imposed on:

1. Liquor sold in licensed establishments from 7% to 10%;

2. Lodging in a hotel, rooming house or tourist or trailer camp from 7% to 10%;

3. The rental of a motor vehicle for less than one year from 10% to 20%; and

4. Prepared food from 7% to 8%.

Part J increases the real estate transfer tax from $2.20 per $500 to $5.00 per $500.

Part K provides a credit of 50% of the real estate transfer tax paid on a permanent residence.

Part L increases the tax on cigarettes by 50¢ to $1.50 per pack, the tax on smokeless tobacco products from 62% to 100% of the wholesale price, the tax on cigars from 16% to 25% of the wholesale price and the tax on other tobacco products from 16% to 100% of the wholesale sales price.