This bill expands the State's public education obligation beyond solely public schools to include the education of all eligible persons within a school administrative unit. It establishes a refundable tax credit program for parents or guardians of eligible students enrolled in nonpublic schools. The credit is equivalent to 70% of the cost of publicly funded education. The credit is delayed for those currently enrolled in nonpublic schools until the 2027-2028 school year. The bill establishes a companion tax credit in the Maine Revised Statutes, Title 36, chapter 822.

Statutes affected:
Bill Text LD 1853, HP 1237: 20-A.2