An Act To Employ the Unemployed
Maine Legislature, Session 125, LD 0521
Committee Amendment CA_A_H478 (House)
Amends: 36 MRSA §6753, 36 MRSA §6754-A

COMMITTEE AMENDMENT "P " 
to H.P. 404, L.D. 521, Bill, "An Act To 
Employ the Unemployed" 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6753, sub-§14 is enacted to read: 
14. Unemployed person. "Unemployed person" means a person who has not been 
employed for at least 6 months continuously in the 12 months preceding the date of hire 
and was receiving unemployment benefits pursuant to Title 26, chapter 13 for all or a 
portion of that period of time. 
Sec. 2. 36 MRSA §6754-A is enacted to read: 
§6754-A. Reimbursement for hiring unemployed persons 
An employer that hires an unemployed person as a qualified employee is entitled to 
reimbursement of state income tax withheld for that employee during the first 6 months 
that the qualified employee is employed. 
1. 
Generally. 
Reimbursement to employers must be administered in the same 
manner and according to the same timetable as under applicable provisions of section 
6758. An employee for whom reimbursement is received under this section may not also 
count as a qualified employee under section 6754 during the period for which 
reimbursement is made under this section. 
2. Funding. Funding for the Governor's Training Initiative Program under Title 26, 
section 2031 must be reduced by the amount of reimbursement paid under this section. 
3. Recapture. The assessor may recapture a portion or all of the credit allowed 
under this section if the employer terminates the employment of the qualified employee 
prior to the one-year anniversary of the date of hire. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "n "to H.P. 404, LD. 521 
4. Repeal. This section is repealed December 31, 2014. 
Sec. 3. Application. This Act applies to tax years beginning on or after January 1, 
2012.' 
SUMMARY 
This amendment removes the emergency preamble and clause. It changes the bill to 
apply only to persons who are collecting Maine unemployment benefits and allows the 
State Tax Assessor to recapture the credit if the employer terminates the qualified 
employee prior to the one-year anniversary of the date of hire. It provides an application 
date of tax years beginning on or after January 1,2012. The amendment repeals the law 
on December 31, 2014. 
FISCAL NOTE REQllRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 05/31/11 frac:.. 
LD 521 
LR 91(02) 
An Act To Employ the Unemployed 
Fiscal Note for Bill as Amended by Committee Amendment ,~" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$0 
$0 
Projections 
FY 2013-14 
$42,750 
Projections 
FY 2014-15 
$33,250 
Other Special Revenue Funds 
$0 
$0 
$0 
$0 
($42,750) 
($2,250) 
($33,250) 
($1,750) 
Fiscal Detail and Notes 
Permitting employers hiring persons who were not employed for 6 months continuously during the year preceding the 
date of hire and who were receiving unemployment benefits for all or part of that time to receive reimbursement for 
the state income tax amount withheld for such employee during the first 6 months of employment starting with tax 
years beginning January 1,2012 and until repeal of this law on December 31, 2014 as long as the employer does not 
terminate the employee prior to the one-year anniversary of the date of hire will reduce General Fund revenue and 
reduce revenue sharing starting in fiscal year 2013-14. 
LR0091(02) - Fiscal Note - Page 1 of 1