An Act To Permit a Student Holding a Degree from a Non-Maine Institution To Participate in the Job Creation Through Educational Opportunity Program
Maine Legislature, Session 126, LD 1421
Committee: Taxation
Sponsors: NADEAU, THIBODEAU, BECK, BERRY, CHENETTE, KAENRATH, KORNFIELD, LONGSTAFF, POULIOT
Amends: 20-A MRSA §12542

Legislative Document 
No. 1421 
H.P. 1009 
House of Representatives, April 16, 2013 
An Act To Permit a Student Holding a Degree from a Non-Maine 
Institution To Participate in the Job Creation Through Educational 
Opportunity Program 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative NADEAU of Winslow. 
Cosponsored by Senator THIBODEAU of Waldo and 
Representatives: BECK of Waterville, BERRY of Bowdoinham, CHENETTE of Saco, 
KAENRATH of South Portland, KORNFIELD of Bangor, LONGSTAFF of Waterville, 
MacDONALD of Boothbay, POULIOT of Augusta. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  20-A MRSA §12542, sub-§3, as amended by PL 2011, c. 665, §§2 and 3, 
is further amended to read: 
3.  Eligibility for the program.  To be eligible to participate in the program: 
A.  An individual must be a Maine resident; 
B.  An Except as provided in paragraph F, an individual must attend and obtain an 
associate degree or a bachelor's degree from an accredited Maine community college, 
college or university.  The individual need not obtain the degree from the institution 
in which that individual originally enrolled, as long as all course work toward the 
degree is performed at accredited Maine community colleges, colleges or 
universities.  Beginning January 1, 2013, an individual who transfers to an accredited 
Maine community college, college or university after completing the equivalent of up 
to 30 credit hours of course work toward a degree at an accredited non-Maine 
community college, college or university is eligible for a portion of the benefits that 
would have been available under the program had the individual performed all course 
work at an accredited Maine community college, college or university.  Such an 
individual is eligible for 1/2 of the educational opportunity tax credit in the case of 
obtaining an associate degree and 3/4 of the educational opportunity tax credit in the 
case of obtaining a bachelor's degree.  Program eligibility for such an individual must 
be determined as if the commencement of course work at the relevant accredited 
Maine community college, college or university was the commencement of course 
work for the degree program as a whole; 
C.  An individual must live in this State while pursuing the degree, excepting periods 
when it is reasonably necessary for the individual to live elsewhere as part of the 
relevant institution's academic programs or while pursuing course work at an 
accredited non-Maine community college, college or university as provided in 
paragraph B or F.  The individual must also agree to live in this State after obtaining 
the degree during any period when that individual seeks to take advantage of the 
educational opportunity tax credit; and 
D.  An individual must maintain records relating to loan payments claimed under the 
educational opportunity tax credit for 5 years after those payments are claimed.; and 
F.  An individual who obtains an associate degree or a bachelor's degree from an 
accredited non-Maine community college, college or university after January 1, 2015 
may participate in the program if the department determines that the degree received 
by the individual cannot be obtained from an accredited Maine community college, 
college or university. 
SUMMARY 
This bill provides that an individual whose associate degree or bachelor's degree was 
obtained from an accredited non-Maine institution may participate in the Job Creation 
Through Educational Opportunity Program if the degree obtained was not available from 
an accredited Maine institution.