| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5219-W is enacted to read: |
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| | | §5219-W.__Private school tuition |
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| | | A taxpayer is allowed a credit against the tax otherwise due | | under this Part of up to $1,000 for tuition for the taxpayer | | or the taxpayer's dependent paid by the taxpayer to a private | | school for the same taxable year.__The credit may not reduce | | the state income tax to less than zero. |
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| | | This bill allows an income tax credit of up to $1,000 for | | tuition paid to a private school for a taxpayer or a dependent | | of the taxpayer. |
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