18-125-812 Me. Code R. § .02
Current through 2024-51, December 18, 2024
The credit allowed to a qualified individual is refundable if the credit is based on loans included in the financial aid package acquired to obtain (1) for tax years beginning on or after January 1, 2013, an associate degree or bachelor's degree in STEM, or (2) for tax years beginning on or after January 1, 2016, an associate degree in any field of study. See 36 M.R.S. §5217- D(3).
18-125 C.M.R. ch. 812, § .02