At least $6,550 but less than $13,000 $131 plus 4.5%

of the excess

over $6,550

At least $13,000 but less than $26,050 $421 plus 7% of

the excess over

$13,000

$26,050 or more $1,335 plus 8.5%

of the excess

over $26,050

Sec. A-6. 36 MRSA §5111, sub-§3-B, as enacted by PL 1999, c. 731, Pt. T, §7, is amended to read:

3-B. Individuals filing married joint return or surviving spouses; tax years beginning 2002 and 2003. For tax years beginning on or after January 1, in 2002 or 2003, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine Taxable taxable income is: The tax is:

Less than $8,400 2% of the Maine

taxable income

At least $8,400 but $168 plus 4.5%

less than $16,700 of the excess

over $8,400

At least $16,700 but $542 plus 7% of

less than $33,400 the excess over

$16,700

$33,400 or more $1,711 plus 8.5%

of the excess

over $33,400

Sec. A-7. 36 MRSA §5111, sub-§3-C is enacted to read:

3-C.__Individuals filing married joint return or surviving spouses; tax years beginning after 2003.__For tax years beginning on or after January 1, 2004, for individuals filing married joint returns or surviving spouses:

If Maine taxable income is: The tax is: