An Act To Promote and Expand Awareness of the Educational Opportunity Tax Credit
Maine Legislature, Session 126, LD 1300
Sponsors: GRANT, ALFOND, BERRY, FREDETTE, KESCHL, KNIGHT, RUSSELL, FLOOD, MILLETT
Amends: 20-A MRSA §12542, 36 MRSA §5217-D

Legislative Document 
No. 1300 
H.P. 926 
House of Representatives, April 2, 2013 
An Act To Promote and Expand Awareness of the Educational 
Opportunity Tax Credit 
Reference to the Joint Select Committee on Maine's Workforce and Economic Future 
suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative GRANT of Gardiner. 
Cosponsored by President ALFOND of Cumberland and 
Representatives: BERRY of Bowdoinham, FREDETTE of Newport, KESCHL of Belgrade, 
KNIGHT of Livermore Falls, MacDONALD of Boothbay, RUSSELL of Portland, Senators: 
FLOOD of Kennebec, MILLETT of Cumberland. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  20-A MRSA §12542, sub-§6, ¶¶A and B are enacted to read: 
A.  The department shall notify superintendents about the program annually and 
require the superintendents to publicize the availability of the program among 
students, parents and school staff. 
B.  The Department of Labor shall require that publicly funded workforce 
development programs, including state and local workforce investment boards and 
the Competitive Skills Scholarship Program established in Title 26, section 2033, 
include within their plans and programs efforts to promote and increase awareness of 
the program. 
Sec. 2.  20-A MRSA §12542, sub-§§7 and 8 are enacted to read: 
7.  Promotion by institutions.  The department shall encourage accredited Maine 
community colleges, colleges and universities to provide information to students about 
the program including, but not limited to, as part of federally required entrance and exit 
interviews of students.  Institutions identified in section 12541, subsection 1, paragraphs 
A to C shall provide such information. 
8.  Publicity.  To assist institutions of higher education to promote the program, the 
department shall contract with a private nonprofit corporation in the amount of at least 
$20,000 annually to market the program throughout the State, targeting high schools, 
postsecondary educational institutions and organizations of parents, teachers and other 
relevant audiences.  Marketing efforts must include printed materials, online information 
and in-person promotional efforts. 
Sec. 3.  36 MRSA §5217-D, sub-§2, ¶¶C and D, as enacted by PL 2011, c. 665, 
§10 and affected by §13, are amended to read: 
C.  Except as provided in paragraph paragraphs D and E, the credit may not reduce 
the tax otherwise due under this Part to less than zero. The credit allowed to an 
employer of a qualified employee may not reduce the tax otherwise due under this 
Part to less than zero. 
D.  Notwithstanding paragraph C, the credit allowed to an opportunity program 
participant or employer of a qualified employee is refundable if the opportunity 
program participant or qualified employee obtains an associate degree or a bachelor’s 
degree in science, technology, engineering or mathematics. 
Sec. 4.  36 MRSA §5217-D, sub-§2, ¶E is enacted to read: 
E.  Notwithstanding paragraph C, the credit allowed to an opportunity program 
participant or the employer of a qualified employee is refundable if the opportunity 
program participant receives an associate degree. 
SUMMARY 
This bill requires increased promotion and expansion of awareness of the Job 
Creation Through Educational Opportunity Program by requiring the Department of 
Education to: 
1.  Notify superintendents of schools about the program annually and require the 
superintendents to publicize the availability of the program among parents, students and 
school staff; 
2.  Encourage all postsecondary educational institutions in the State and require 
public postsecondary institutions to provide information about the program as part of, but 
not limited to, federally required entrance and exit interviews of students; and 
3.  Contract with a private nonprofit corporation with expertise in the program to 
market the program. 
The bill requires the Department of Labor to require that state and local workforce 
investment boards and the Competitive Skills Scholarship Program include promotion of 
the educational opportunity program and provides that the educational opportunity tax 
credit is refundable for an educational opportunity program participant or the employer of 
a qualified employee who receives any associate degree and for an employer of a 
qualified employee who receives a bachelor's degree in science, technology, engineering 
or mathematics as well as for an educational opportunity program participant.