Sec. 1. 36 MRSA §5219-W is enacted to read:

§5219-W.__Private school tuition

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.

SUMMARY

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.