18-125-812 Me. Code R. § .01
Current through 2024-51, December 18, 2024
A taxpayer who is a qualified individual or the employer of a qualified individual under 36 M.R.S. §5217-D may claim the Maine income tax credit for educational opportunity for certain educational loan payments related to the award of certain associate, bachelor's, or graduate degrees.
18-125 C.M.R. ch. 812, § .01