Sec. NNN-1. 36 MRSA §5122, sub-§1, ¶V, as amended by PL 2005, c. 12, Pt. L, §1, is further amended to read:
V. For tax years beginning on or after January 1, 2003 and before January 1, 2007, the amount claimed as a federal income adjustment for student loan interest under the Code, Section 62 (a)(17), but only for interest paid after 60 months from the start of the loan repayment period; and
Sec. NNN-2. 36 MRSA §5122, sub-§1, ¶W, as amended by PL 2005, c. 12, Pt. P, §3, is repealed.
Sec. NNN-3. Application. This Part applies to tax years beginning on or after January 1, 2006.
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