Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY
- Section 125-812-.01 - GENERAL QUALIFICATIONS
- Section 125-812-.02 - CREDIT REFUNDABILITY
- Section 125-812-.03 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED PRIOR TO JANUARY 1, 2020
- Section 125-812-.04 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED ON OR AFTER JANUARY 1, 2020
- Section 125-812-.05 - BACHELOR'S AND GRADUATE DEGREES AWARDED SIMULTANEOUSLY
- Section 125-812-.06 - CREDIT ALLOWED IN THE EVENT OF FORBEARANCE OR DEFERMENT
- Section 125-812-.07 - REGIONAL ACCREDITING ASSOCIATION
- Section 125-812-.08 - APPLICATION
Current through 2024-38, September 18, 2024
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.
STATUTORY AUTHORITY: 36 M.R.S. §§112 , 5217- D
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