| | | O.__The amount of tuition paid for full-time attendance at a | | postsecondary educational institution in the State up to | | $10,000 for each state resident student for whom the | | taxpayer claims a personal exemption. |
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| | | This bill creates a state income tax deduction for tuition | | paid for full-time attendance at a postsecondary educational | | institution in Maine. The maximum deduction is $10,000 for each | | student who is a Maine resident. |
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| | | This bill also corrects a conflict created by Public Law 1999, | | chapters 708 and 731, which each enacted a new Maine Revised | | Statutes, Title 36, section 5122, subsection 2, paragraph M. | | This bill resolves the conflict by reallocating one of the new | | paragraphs to be Title 36, section 5122, subsection 2, paragraph | | N. |
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