C.M.R. 18, 125, ch. 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY

  1. § 125-812-.01 - GENERAL QUALIFICATIONS
  2. § 125-812-.02 - CREDIT REFUNDABILITY
  3. § 125-812-.03 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED PRIOR TO JANUARY 1, 2020
  4. § 125-812-.04 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED ON OR AFTER JANUARY 1, 2020
  5. § 125-812-.05 - BACHELOR'S AND GRADUATE DEGREES AWARDED SIMULTANEOUSLY
  6. § 125-812-.06 - CREDIT ALLOWED IN THE EVENT OF FORBEARANCE OR DEFERMENT
  7. § 125-812-.07 - REGIONAL ACCREDITING ASSOCIATION
  8. § 125-812-.08 - APPLICATION

SUMMARY: This rule explains in further detail the Maine income tax credit for educational opportunity pursuant to 36 M.R.S. §5217-D and defines certain terms used in the statute, including "science, technology, engineering or mathematics" (STEM), for tax years beginning on or after January 1, 2014, but before January 1, 2022.

Notes

C.M.R. 18, 125, ch. 812
EFFECTIVE DATE:
April 22, 2013 - filing 2013-102
AMENDED:
May 27, 2015 - filing 2015-099
January 28, 2021 - filing 2021-027
5/3/2023- filing 2023- 066

STATUTORY AUTHORITY: 36 M.R.S. §§112 , 5217- D

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