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An Act To Promote and Expand Awareness of the Educational Opportunity Tax Credit
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  20-A MRSA §12542, sub-§6, ¶¶A and B  are enacted to read:
 
A.  The department shall notify superintendents about the program annually and require the superintendents to publicize the availability of the program among students, parents and school staff.
 
B.  The Department of Labor shall require that publicly funded workforce development programs, including state and local workforce investment boards and the Competitive Skills Scholarship Program established in Title 26, section 2033, include within their plans and programs efforts to promote and increase awareness of the program.
Sec. 2.  20-A MRSA §12542, sub-§§7 and 8  are enacted to read:
 
7.  Promotion by institutions.     The department shall encourage accredited Maine community colleges, colleges and universities to provide information to students about the program including, but not limited to, as part of federally required entrance and exit interviews of students. Institutions identified in section 12541, subsection 1, paragraphs A to C shall provide such information.
 
8.  Publicity.     To assist institutions of higher education to promote the program, the department shall contract with a private nonprofit corporation in the amount of at least $20,000 annually to market the program throughout the State, targeting high schools, postsecondary educational institutions and organizations of parents, teachers and other relevant audiences. Marketing efforts must include printed materials, online information and in-person promotional efforts.
Sec. 3. 36 MRSA §5217-D, sub-§2, ¶¶C and D, as enacted by PL 2011, c. 665, §10 and affected by §13, are amended to read:
 
C. Except as provided in paragraphparagraphs D and E, the credit may not reduce the tax otherwise due under this Part to less than zero. The credit allowed to an employer of a qualified employee may not reduce the tax otherwise due under this Part to less than zero.
 
D. Notwithstanding paragraph C, the credit allowed to an opportunity program participant or employer of a qualified employee is refundable if the opportunity program participant or qualified employee obtains an associate degree ora bachelor’s degree in science, technology, engineering or mathematics.
Sec. 4.  36 MRSA §5217-D, sub-§2, ¶E  is enacted to read:
 
E.  Notwithstanding paragraph C, the credit allowed to an opportunity program participant or the employer of a qualified employee is refundable if the opportunity program participant receives an associate degree.
 
SUMMARY
This bill requires increased promotion and expansion of awareness of the Job Creation Through Educational Opportunity Program by requiring the Department of Education to:
1. Notify superintendents of schools about the program annually and require the superintendents to publicize the availability of the program among parents, students and school staff;
2. Encourage all postsecondary educational institutions in the State and require public postsecondary institutions to provide information about the program as part of, but not limited to, federally required entrance and exit interviews of students; and
3. Contract with a private nonprofit corporation with expertise in the program to market the program.
The bill requires the Department of Labor to require that state and local workforce investment boards and the Competitive Skills Scholarship Program include promotion of the educational opportunity program and provides that the educational opportunity tax credit is refundable for an educational opportunity program participant or the employer of a qualified employee who receives any associate degree and for an employer of a qualified employee who receives a bachelor's degree in science, technology, engineering or mathematics as well as for an educational opportunity program participant.