An Act To Allow a Tax Credit for Tuition Paid to Private Schools
Maine Legislature, Session 124, LD 0744
Committee: Taxation
Sponsors: SHERMAN, NASS, JOY
Amends: 36 MRSA §5219-D

Legislative Document 
No. 744 
S.P.291 
In Senate, February 26, 2009 
An Act To Allow a Tax Credit for Tuition Paid to Private Schools 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator SHERMAN of Aroostook. 
9r&(J~ 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senator: NASS of York, Representative: JOY of Crystal. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-DD is enacted to read: 
§5219-DD. Private school tuition credit 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following tenns have the following meanings. 
A. "Dependent" means a dependent as derIDed by Section 152 of the Code. 
B. "Private school" means a private academy, seminary, institute or .other private 
corporation or body formed for educational purposes covering kindergarten to grade 
12, or· any portion thereof, that satisfies the requirements prescribed by law for 
private schools in this State. 
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2. 
Credit allowed. 
A resident individual is allowed a. credit against the tax 
otherwise due under this Part of up to $2,500 for tuition for the resident individual or the 
resident individual's dependent paid by the resident individual to a private school for the 
same taxable year. 
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3. Nonresident taxpayer .. A nonresident individual is allowed a credit against the 
tax otherwise due under this Partin the amount ofthe tax credit allowed under subsection 
multiplied by the ratio of the individual's Maine adjusted gross income, as derIDed in 
section 5102, subsection l-C, paragraph B, to the individual's entire federal adjusted 
gross jncome, as modified by section 5122. 
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4. Part-year resident taxpayer. An individual who files a return as apart-year 
resident in accordance with section 5224-A is allowed a credit against the tax otherwise 
due under this Part in the amount of the tax credit allowed under subsection 2 multiplied 
by a ratio, the numerator of which is the individual's Maine adjusted gross income as 
derIDed in section 5102, subsection l-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 derIDed in section 5102, subsection l-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 51~2. 
5. Limitation; carry-over~ The credit under this section may not reduce the tax 
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otherwise due under this Part to less than zero. An individual entitled to a credit under 
this'section for any taxable year may carry over and apply to the tax liability for anyone 
or more of the next succeeding 5 taxable years the portion, as reduced from year to year, . 
of any unused credits. 
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 
2009. 
Page I - 124LRI038(Ol)-1 
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SUMMARY 
This bill provides for an income tax credit of up to $2,500 for tuition paid to a private 
school for a taxpayer or a dependent of the taxpayer. 
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