---
type: "Bill"
title: "An Act To Reinstate And Increase The Income Tax Deduction For Contributions To Education Savings Plans"
description: "An Act To Reinstate And Increase The Income Tax Deduction For Contributions To Education Savings Plans"
jurisdiction: "us/states/me"
legislature: "Maine Legislature"
session: "130"
identifier: "LD 23"
citation: "Maine LD 23 (130)"
classification: ["bill"]
subjects: ["DEDUCTIONS", "EDUCATION SAVINGS PLAN CONTRIBUTIO", "INCOME TAX"]
status: "enacted"
primary_sponsors: ["Matthew POULIOT"]
version_count: 4
action_count: 40
vote_count: 2
first_action: "2021-01-11"
last_action: "2022-05-03"
source: "openstates"
source_identifier: "ocd-bill/4c6b046b-6ded-4dfa-a457-da469c1f4efc"
source_url: "https://legislature.maine.gov/LawMakerWeb/dockets.asp?ID=280077944"
source_hash: "b29b7f88434aa889839aeee4ff580db1330949839959a02565e2f0c0177b1ae4"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-me"]
---

# Maine LD 23 (130) — An Act To Reinstate And Increase The Income Tax Deduction For Contributions To Education Savings Plans

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Adopted Amendments** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0031&item=2&snum=130)
2. **Chaptered Law** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0031&item=5&snum=130)
3. **Documents and Disposition** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0031&item=1&snum=130)
4. **Final Disposition** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0031&item=4&snum=130)

## Votes

- ACCEPT MIN ONTP RPT — **6–27** (fail) · upper
- ACC MIN OUGHT NOT TO PASS REP — **61–84** (fail) · lower

## Sponsors

- Matthew POULIOT — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-11** Received by the Secretary of the Senate on January 11, 2021 and REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 `receipt, referral-committee`
- **2021-03-30** CARRIED OVER, in the same posture, to a subsequent special or regular session of the 130th Legislature, pursuant to Joint Order SP 435.
- **2021-05-19** Reports READ
- **2021-05-19** On motion by Senator CHIPMAN of Cumberland The Minority Ought Not To Pass Report FAILED
- **2021-05-19** Roll Call Ordered Roll Call Number 154 Yeas 6 - Nays 27 - Excused 2 - Absent 0
- **2021-05-19** The Majority Ought to Pass As Amended Report ACCEPTED
- **2021-05-19** READ ONCE `reading-1`
- **2021-05-19** Committee Amendment "A" (S-72) READ and ADOPTED `committee-passage-favorable`
- **2021-05-19** Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-72) `reading-2, reading-3`
- **2021-05-19** Sent down for concurrence
- **2021-06-02** Reports READ.
- **2021-06-02** Motion of Representative TERRY of Gorham to ACCEPT the Minority Ought Not to Pass Report FAILED.
- **2021-06-02** ROLL CALL NO. 78
- **2021-06-02** (Yeas 61 - Nays 84 - Absent 6 - Excused 0)
- **2021-06-02** Subsequently, on motion of Representative TERRY of Gorham, the Majority Ought to Pass as Amended Report was ACCEPTED.
- **2021-06-02** The Bill was READ ONCE. `reading-1`
- **2021-06-02** Committee Amendment "A" (S-72) was READ and ADOPTED. `committee-passage-favorable, passage`
- **2021-06-02** Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
- **2021-06-02** The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-72). `reading-3`
- **2021-06-02** In concurrence. ORDERED SENT FORTHWITH.
- **2021-06-03** PASSED TO BE ENACTED. `passage`
- **2021-06-03** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2021-06-07** On motion by Senator BREEN of Cumberland PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending PASSAGE TO BE ENACTED, in concurrence.
- **2021-07-19** CARRIED OVER, in the same posture, to any special or regular session of the 130th Legislature, pursuant to Joint Order HP 1302
- **2022-04-25** On Motion by Senator BREEN of Cumberland taken from the SPECIAL APPROPRIATIONS TABLE.
- **2022-04-25** On motion by Same Senator Under suspension of the Rules The Senate RECONSIDERED whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-72) `reading-3`
- **2022-04-25** On further motion by Same Senator Under further suspension of the Rules The Senate RECONSIDERED whereby Committee Amendment "A" (S-72) was ADOPTED `committee-passage-favorable`
- **2022-04-25** On further motion by Same Senator Senate Amendment "A" (S-584) to Committee Amendment "A" (S-72) READ and ADOPTED `committee-passage-favorable`
- **2022-04-25** Committee Amendment "A" (S-72) as Amended by Senate Amendment "A" (S-584) thereto ADOPTED `committee-passage-favorable`
- **2022-04-25** PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-72) as Amended by Senate Amendment "A" (S-584) thereto In NON-CONCURRENCE `reading-3`
- **2022-04-25** Sent down for concurrence
- **2022-04-25** The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (S-72) as Amended by Senate Amendment "A" (S-584) thereto. `reading-3`
- **2022-04-25** ORDERED SENT FORTHWITH.
- **2022-04-25** PASSED TO BE ENACTED. `passage`
- **2022-04-25** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2022-04-25** PASSED TO BE ENACTED, in concurrence. `passage`
- **2022-05-03** Signed by Governor `executive-signature`
- **2021-04-01T04:00:00+00:00** Work Session Held
- **2021-04-01T04:00:00+00:00** Voted - Divided Report
- **2021-05-03T04:00:00+00:00** Reported Out - OTP-AM/ONTP

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4c6b046b-6ded-4dfa-a457-da469c1f4efc`. Confidence: reported (aggregated from official Maine legislature records).