Amend the bill in section 1 in subsection 3 by striking out all of paragraph F (page 1, lines 32 to 36 in L.D.) and inserting in its place the following:

Amend the bill by inserting after section 1 the following:

SUMMARY

This amendment clarifies that students eligible for the bill's expansion of the tax credit for educational opportunity are those that are pursuing or have pursued a course of study available only at a public institution outside the State as part of the New England regional student program offered by the New England Board of Higher Education and provides that those students may claim the credit in tax years beginning on or after January 1, 2015.