| | Sec. DD-3. 36 MRSA §5218, sub-§2-A, as amended by PL 2005, c. 12, Pt. | L, §4, is further amended to read: |
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| | 2-A. 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 | in the amount of 25%, except that for tax years beginning in 2003 | to 2006, 2004 and 2005 the applicable percentage is 21.5% instead | of 25%, of the federal tax credit allowable for child and | dependent care expenses 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. |
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| | Sec. EE-1. 36 MRSA §1760, sub-§45, as amended by PL 2005, c. 218, §24, | is further amended to read: |
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| | 45. Certain property purchased outside State. Sales of | property purchased and used by the present owner outside the | State: |
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| A. If the property is an automobile, as defined in Title | 29-A, section 101, subsection 7, and if the owner was, at | the time of purchase, a resident of the other state and | either employed or registered to vote there; |
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| A-1. If the property is a watercraft that is registered | outside the State by an owner who at the time of purchase | was a resident of another state and the watercraft is | present in the State not more than 30 days during the 12 | months following its purchase for a purpose other than | temporary storage; |
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| A-2. If the property is a snowmobile or all-terrain vehicle | as defined in Title 12, section 13001 and the purchaser is | not a resident of the State; or |
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| A-3.__If the property is an aircraft and the owner at the time of | purchase was a resident of another state and the aircraft is | present in this State not more than 20 days, inclusive of any | repair periods, during the 12 months |
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