Sec. 1. 20-A MRSA c. 310 is enacted to read:

CHAPTER 310

TAX CREDIT FOR STUDENTS IN

OVERCROWDED SCHOOLS

§8001.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

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.

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.

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.

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.

§8002.__Eligibility

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.

§8003.__Rules

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.