Sec. 1. 36 MRSA §5219-W is enacted to read:

§5219-W.__ Family technology assistance credit

1.__Credit allowed.__For tax years beginning on or after January 1, 2003, a taxpayer who has custody of at least one minor child and files a tax return as married or head of household is allowed a credit of up to $1,000 for the purchase of a home computer system against taxes otherwise due under this Part for the same taxable year.

2.__Limitations.__The credit may not reduce the taxpayer's state income tax to less than zero.__A household may only claim this credit once in a 5-year period.

SUMMARY

This bill provides an income tax credit of up to $1,000 to purchase a home computer system for a taxpayer with dependent children. A taxpayer may claim this credit once every 5 years.