Sec. B-6. 36 MRSA §5218, as amended by PL 1987, c. 772, §40, is repealed and the following enacted in its place:

§5218.__Income tax credit for child care expenses

1.__Resident taxpayer.__A resident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses in the same tax year.__In no case may this credit reduce the Maine income tax to less than zero.

2.__Nonresident or part-year resident taxpayer.__A nonresident or part-year resident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1- C, paragraph B, to the nonresident's entire federal adjusted gross income, as modified by section 5122.__In no case may this credit reduce the Maine income tax to less than zero.

Sec. B-7. 36 MRSA §5219-A, as enacted by PL 1987, c. 504, §32, is repealed and the following enacted in its place:

§5219-A.__Retirement and disability credit

1.__Resident taxpayer.__A resident individual is allowed a credit against the tax otherwise due under this Part equal to 20% of any credit the taxpayer received for the same taxable year under the Code, Section 22.__In no case may this credit reduce the Maine income tax to less than zero.

2.__Nonresident or part-year resident taxpayer.__A nonresident or part-year resident individual is allowed a credit against the tax otherwise due under this Part equal to 20% of any credit the individual received for the same taxable year under the Code, Section 22 multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1- C, paragraph B, to the nonresident's entire federal adjusted gross income, as modified by section 5122.__In no case may this credit reduce the Maine income tax to less than zero.