An Act Regarding the Educational Opportunity Tax Credit
Maine Legislature, Session 127, LD 1587
Committee: Taxation
Sponsors: SAVIELLO, BLACK, ALFOND, THIBODEAU
Amends: 36 MRSA §5217-D

Legislative Document 
No. 1587 
S.P. 634 
In Senate, February 11, 2016 
An Act Regarding the Educational Opportunity Tax Credit 
(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. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator SAVIELLO of Franklin. 
Cosponsored by Representative BLACK of Wilton and 
Senators: ALFOND of Cumberland, McCORMICK of Kennebec, President THIBODEAU of 
Waldo. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5217-D, sub-§1, ¶G, as amended by PL 2015, c. 328, §6, is 
further amended to read: 
G.  "Qualified individual" means an individual, including the spouse filing a joint 
return with the individual under section 5221, who is eligible for the credit provided 
in this section.  An individual is eligible for the credit if the individual: 
(1)  Attended and obtained: 
(a)  An associate or bachelor's degree from an accredited Maine community 
college, college or university after December 31, 2007 but before January 1, 
2016.  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 an accredited Maine community college, college or 
university, except that an individual who transfers to an accredited Maine 
community college, college or university after December 31, 2012 but before 
January 1, 2016 from outside the State and earned no more than 30 credit 
hours of course work toward the degree at an accredited non-Maine 
community college, college or university after December 31, 2007 and prior 
to the transfer is eligible for the credit if all other eligibility criteria are met.  
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; 
(b)  An associate or bachelor's degree from an accredited Maine or non-
Maine community college, college or university after December 31, 2015; or 
(c)  A graduate degree from an accredited Maine college or university after 
December 31, 2015; 
(4)  During the taxable year, was a resident individual; and 
(5)  Worked during the taxable year: 
(a)  For tax years beginning prior to January 1, 2015, at least part time for an 
employer located in this State or, for tax years beginning on or after January 
1, 2013, was, during the taxable year, deployed for military service in the 
United States Armed Forces, including the National Guard and the Reserves 
of the United States Armed Forces; or 
(b)  For tax years beginning on or after January 1, 2015, at least part time in 
this State for an employer or as a self-employed individual or was, during the 
taxable year, deployed for military service in the United States Armed 
Forces, including the National Guard and the Reserves of the United States 
Armed Forces.; or  
(c)  For tax years beginning on or after January 1, 2016, at least part time in a 
position on a vessel at sea. 
As used in this subparagraph, "deployed for military service" has the same 
meaning as in Title 26, section 814, subsection 1, paragraph A. 
SUMMARY 
This bill allows a resident of Maine who is employed in a position outside of Maine 
on a vessel at sea to qualify for the educational opportunity tax credit, which is currently 
available only to residents who are employed by an employer in Maine or who are 
deployed for military service.