| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 20-A MRSA c. 310 is enacted to read: |
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| | | TAX CREDIT FOR STUDENTS IN |
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| | | As used in this chapter, unless the context otherwise | | indicates, the following terms have the following meanings. |
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| | | 1.__Overcrowded school.__"Overcrowded school" means a public | | elementary or secondary school with an average student-to-teacher | | ratio greater than 20 to 1, as measured according to rules | | adopted by the state board. |
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| | | 2.__Receiving school.__"Receiving school" means a public or | | private elementary or secondary school that is not an overcrowded | | school that receives a student from an overcrowded school. |
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| | | 3.__Sending school.__"Sending school" means an overcrowded | | school that a student chooses to leave in order to attend a | | public or private elementary or secondary school that is not an | | overcrowded school. |
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| | | 4.__Tax credit.__"Tax credit" means a property tax credit | | pursuant to Title 36, section 343 or an income tax modification | | pursuant to Title 36, section 5122, subsection 2, paragraph U. |
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| | | A parent or legal guardian of a student in an overcrowded | | school is eligible to receive a tax credit if that student | | chooses to attend a public or private school that is not an | | overcrowded school. |
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| | | The state board shall adopt rules to implement this chapter.__ | | Those rules must include a method for calculating average | | student-to-teacher ratios and an administrative process for | | ensuring that eligibility for a tax credit is not affected by a | | student's selection of a receiving school. Rules adopted pursuant | | to this section are major substantive rules as defined in Title | | 5, chapter 375, subchapter 2-A. |
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