An Act To Allow a Tax Credit for Tuition Paid to Private Schools
Maine Legislature, Session 125, LD 1092
Committee: Taxation
Sponsors: SHERMAN, AYOTTE
Amends: 36 MRSA §5219-F

Legislative Document 
No. 1092 
S.P. 325 
In Senate, March 15, 2011 
An Act To Allow a Tax Credit for Tuition Paid to Private Schools 
Reference to the Committee on Taxation suggested and ordered printed. 
JOSEPH G. CARLETON, JR. 
Secretary of the Senate 
Presented by Senator SHERMAN of Aroostook. 
Cosponsored by Representative: AYOTTE of Caswell. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5219-FF is enacted to read: 
§5219-FF.  Private school tuition credit 
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A.  "Dependent" means a dependent as defined 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 prekindergarten to 
grade 12, or any portion thereof, that is recognized by the Commissioner of 
Education as a private school for the period during which the credit allowed under 
this section is claimed. 
2.  Credit allowed.  A resident individual is allowed a credit against the tax 
otherwise due under this Part of up to $2,500 for total tuition paid by the resident 
individual to a private school for the resident individual or the resident individual's 
dependent during the taxable year. 
3.  Nonresident taxpayer.  A nonresident individual is allowed a credit against the 
tax otherwise due under this Part in the amount of the tax credit allowed under subsection 
multiplied by the ratio of the individual's Maine adjusted gross income, as defined in 
section 5102, subsection 1-C, paragraph B, to the individual's entire federal adjusted 
gross income, as modified by section 5122.  
4.  Part-year resident taxpayer.  An individual who files a return as a part-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 
defined in section 5102, subsection 1-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 defined in section 5102, subsection 1-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 5122.  
5.  Limitation; carry-over.  The credit under this section may not reduce the tax 
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 any one 
or more of the next succeeding 5 taxable years the portion, as reduced from year to year, 
of any unused credit. 
Sec. 2.  Application.  This Act applies to tax years beginning on or after January 1, 
2011. 
SUMMARY 
This bill provides for an income tax credit of up to $2,500 for tuition paid to a private 
school for prekindergarten to grade 12 for a taxpayer or a dependent of the taxpayer.