PART A

Sec. A-1. 36 MRSA §5219-Y is enacted to read:

§5219-Y.__Maine Residents Property Tax Program credit

A refundable credit is allowed against the taxes imposed by this Part in the amount of benefits allowed under chapter 907. This credit is not available if the taxpayer has filed a separate application for benefits under chapter 907.

Sec. A-2. 36 MRSA §6201, sub-§11-A, as amended by PL 2005, c. 2, Pt. E, §2 and affected by §§7 and 8, is further amended to read:

11-A. Rent constituting property taxes accrued for nonelderly household. "Rent constituting property taxes accrued for nonelderly household" means 20% 25% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant.

Sec. A-3. 36 MRSA §6207, sub-§1, as amended by PL 2005, c. 2, Pt. E, §4 and affected by §§7 and 8, is repealed.

Sec. A-4. 36 MRSA §6207, sub-§1-A is enacted to read:

1-A.__Benefit calculation.__ Beginning January 1, 2006, for claimants representing a nonelderly household, the benefit is 100% of that portion of the benefit base that exceeds 5% of income.

Sec. A-5. 36 MRSA §6207, sub-§5 is enacted to read:

5.__Maximum benefit.__The maximum benefit available under this section is $5,000.

Sec. A-6. 36 MRSA §6221 is enacted to read:

§6221.__Income tax credit option

A person eligible for benefits under this chapter may elect to receive those benefits as a credit against income tax as