An Act To Increase the State Earned Income Credit
Maine Legislature, Session 127, LD 0096
Committee Amendment CA_A_H230 (House)
Amends: 36 MRSA §5219-S

COMMITTEE AMENDMENT A "to H.P. 79, L.D. 96, Bill, "An Act To Increase 
the State Earned Income Credit" 
Amend the bill by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §5219-S, as amended by PL 2009, c. 213, Pt. BBBB, §16, is 
further amended to read: 
§52I9-S. Earned income credit 
1. Resident taxpayer. A Except as provided in subsection I-A, a resident individual 
is allowed a credit against the tax otherwise due under this Part in the amount of .§.% 10% 
of the federal earned income credit for the same taxable year, except that for tax years 
beginning in 2009 and 2010, the applicable percentage is 4% and for tax years beginning 
in 2011 but before January 1, 2015 the applicable percentage is 5%. 
I-A. Taxpayer with no qualifying child. A taxpayer with no qualifying child is 
allowed a credit against the tax otherwise due under this Part in the amount of 50% of the 
federal earned income credit for the same taxable year. The credit for a nonresident 
taxpayer or a part-year resident taxpayer under this subsection is prorated in the same 
manner as described in subsections 2 and 3. 
2. Nonresident taxpayer. A Except as provided in subsection I-A, a nonresident 
individual is allowed a credit against the tax otherwise due under this Part in the amount 
of .§.% 10% of the federal earned income credit for the same taxable year, except that for 
tax years beginning in 2009 and 2010, the applicable percentage is 4% and for tax years 
beginning in 2011 but before January 1, 2015 the applicable percentage is 5%, multiplied 
by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, 
sul;>section l-C, paragraph B, to the individual's entire federal adjusted gross income, as 
modified by section 5122. 
3. Part-year resident taxpayer. An Except as provided in subsection I-A, an 
individual who files a return as a part-year resident in accordance with section 5224-A is 
allowed a credit against the tax otherwise due under this Part in the amount of.§.% 10% of 
the federal earned income credit for the same taxable year, except that for tax years 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT·A " to H.P. 79, L.D. 96 
beginning in 2009 and 2010, the applicable percentage is 4% and for tax years beginning 
in 2011 but before January 1, 2015 the applicable percentage is 5%, multiplied by a ratio, 
the numerator of which is the individual's Maine adjusted gross income as defined in 
section 5102, subsection l-C, paragraph A for that portion of the taxable year during 
which the individual was a resident plus the individual's Maine adjusted gross income as 
defined in section 5102, subsection l-C, paragraph B for that portion of the taxable year 
during which the individual was a nonresident and the denominator of which is the 
individual's entire federal adjusted gross income, as modified by section 5122. 
4. Limitation. The credit allowed by this section may not reduce the Maine income 
tax to less than zero.' 
SUMMARY 
This amendment clarifies the timing of the bill's changes to the earned income tax 
credit, adds an enhanced credit for taxpayers with no qualifying child that is equal to 50% 
of the federal earned income tax credit and removes provisions of the bill making the 
credit refundable. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 05/18/15 
frac:.. 
LD96 
LR 26(02) 
An Act To Increase the State Earned Income Credit 
Fiscal Note for Bill as Amended by Committee Amendment ~' (H .. d, 36) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
FY 2016-17 
$741,000 
$779,000 
Projections 
FY 2017-18 
$817,000 
Projections 
FY 2018-19 
$764,750 
Other Special Revenue Funds 
($741,000) 
($39,000) 
($779,000) 
($41,000) 
($817,000) 
($43,000) 
($764,750) 
($40,250) 
Fiscal Detail and Notes 
This legislation increases the earned income tax credit from 5% to 10% and adds an enhanced credit for taxpayers 
with no qualifying child equal to 50% of the federal earned income tax credit. It would result in a reduction in 
General Fund revenue of $741 ,000 in fiscal year 2015-16 and $779,000 in fiscal year 2016-17 and a reduction in 
Local Government Fund revenue of $39,000 in fiscal year 2015-16 and $41,000 in fiscal year 2016-17. 
LR0026(02) - Fiscal Note - Page 1 of 1