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

§5219-Y.__Family technology assistance credit

1.__Credit allowed.__For tax years beginning on or after January 1, 2005, a taxpayer who has custody of at least one minor child and files as married or as a head of household a tax return on which that minor child is claimed as a deduction is allowed a credit of up to $1,000 for the purchase of a home computer system, computer accessories or Internet access 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 claim this credit only once in a 4-year period.

SUMMARY

This bill provides an income tax credit of up to $1,000 to purchase a home computer system, computer accessories or Internet access for a taxpayer with at least one dependent child. A taxpayer may claim this credit once every 4 years.