An Act To Expand the Educational Opportunity Tax Credit
Maine Legislature, Session 127, LD 1374
Committee: Taxation
Sponsors: SAVIELLO, ALFOND
Amends: 36 MRSA §5217-D

Legislative Document 
No. 1374 
S.P. 504 
In Senate, April 28, 2015 
An Act To Expand 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 Senator: ALFOND of Cumberland. 
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 2013, c. 525, §15, 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 an associate or a bachelor's degree from, an 
accredited Maine community college, college or university after December 31, 
2007.  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 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; 
(2)  Was a Maine resident while in attendance at the accredited Maine 
community college, college or university.  For purposes of this subparagraph, 
"Maine resident" has the same meaning as in Title 20-A, section 12541, 
subsection 5; 
(3)  Lived in Maine while pursuing the degree, excepting periods when it was 
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 subparagraph 
(1); 
(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, 2015, if a graduate of the 
Maine Maritime Academy, 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 graduate of the Maine Maritime Academy who is a resident of 
Maine but 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.