| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5132 is enacted to read: |
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| | | §5132.__Student exemption |
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| | | A full-time student at a postsecondary educational institution | | with a taxable income of $20,000 or less, computed before | | application of this section, is allowed an exemption of $5,000. |
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| | | This bill creates an income tax exemption of $5,000 for a | | full-time postsecondary student with a taxable income of $20,000 | | or less. |
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