An Act To Strengthen Maine's Economy through Improvements to the Educational Opportunity Tax Credit
Maine Legislature, Session 125, LD 0835
Committee Amendment CA_B-HA_B_H844 (House)
Amends: 36 MRSA §5217-D

HOUSE AMENDMENT" g" to COMMITTEE AMENDMENT "B" to RP. 632, 
L.D. 835, Bill, "An Act To Strengthen Maine's Economy through Improvements to the 
Educational Opportunity Tax Credit" 
Amend the amendment by inserting after section 8 the following: 
'Sec. 9. 36 MRS A §5217-D, sub-§I, ~, as enacted by PL 2007, c. 469, Pt. B, 
§ 1, is repealed and the following enacted in its place: 
R "Resident individual" means someone: 
(1) Who is domiciled in this State; or 
(2) Who is not domiciled in this State, but maintains a permanent place of abode 
in this State and spends in the aggregate more than 183 days of the taxable year 
in this State, unless the individual is a member of the Armed Forces of the United 
States.' 
Amend the amendment by inserting after section 9 the following: 
'Sec. 10. 36 MRSA §5217-D, sub-§4, as enacted by PL 2007, c. 469, Pt. B, §1, is 
amended to read: 
4. Conditions for an opportunity program participant claiming the credit. An 
opportunity program participant may claim the credit only if the participant is a resident 
individual. The participant may claim the credit based only on regular payments made 
during months in which the individual was working for an employer located in this State 
or was deployed for military service in the United States Armed Forces, including the 
National Guard and the Reserves of the United States Armed Forces. As used in this 
subsection, "deployed for military service" has the same meaning as in Title 26, section 
814, subsection 1, paragraph A. A married couple filing jointly under Title 36, section 
5221 may claim the credit only to the extent that the spouse on whose behalf the credit is 
claimed meets these requirements.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
HOUSE AMENDMENT 
HOUSE AMENDMENT "B" to COMMITTEE AMENDMENT "B" to H.P. 632, L.D. 835 
SUMMARY 
This amendment allows an individual who is domiciled in Maine but who is deployed 
for military service to be eligible for the educational opportunity tax credit as long as all 
the other qualifications are met. 
. SPONSORED BY: '~~ ~~ 
(Representative DAMON) 
TOWN: Bangor 
FISCAL .\01£ REQUIRED 
(See attached) 
HOUSE AMENDMENT 
• 
Approved: 03/26/12 
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LD835 
LR 1210(12) 
An Act To Strengthen Maine's Economy through Improvements to the Educational Opportunity Tax 
Credit 
Fiscal Note for House Amendment'~" to Committee Amendment "B" 
Sponsor: Rep. Damon of Bangor 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
$0 
$0 
$0 
FY2012-13 
$6,840 
($6,840) 
($360) 
Projections 
FY 2013-14 
$14,630 
($14,630) 
($770) 
Projections 
FY 2014-15 
$23,085 
($23,085) 
($1,215) 
The amendment expands eligibility for the educational opportunity tax credit to include individuals who are domiciled 
in Maine but are deployed for military service outside the state so long as all other qualifications are met. Compared 
to Committee Amendment "B", this House amendment will decrease General Fund revenue by an estimated $6,840 in 
FY 2012-13, $14,630 in FY 2013-14 and $23,085 in FY 2014-15. Revenue sharing will be reduced in each year. 
LR1210(12) - Fiscal Note - Page 1 of 1