An Act To Create an Access to Justice Income Tax Credit
Maine Legislature, Session 128, LD 1680
Committee Amendment CA_A_H601 (House)
Amends: 36 MRSA §5219-R

COMMITTEE AMENDMENT .. //,,, to H.P. 1168, L.D. 1680, Bill, "An Act To 
Create an Access to Justice Income Tax Credit" 
Amend the bill by striking out all of section 2 and inserting the following: 
'Sec. 2. 36 MRSA §5219-RR is enacted to read: 
§5219-RR. Access to justice credit 
1. Definitions. As used in this section, unless the context otherwise indicates. the 
following terms have the following meanings. 
A. "Court" means the Supreme Judicial Court or its designee. 
B. "Eligible attorney" means a person eligible to practice law in the State under Title 
4. chapter 17 who. after January 1. 2019: 
(1) Agrees to practice law in a private practice setting for at least 5 years by 
joining an existing legal practice. establishing a new legal practice or purchasing 
an existing legal practice in an underserved area; 
(2) Is rostered by the Maine Commission on Indigent Legal Services to accept 
court appointments to represent clients in an underserved area; 
(3) Agrees to perform pro bono legal services in an underserved area: and 
( 4) Is certified by the court under subsection 3 to be eligible for the credit under 
this section. 
C. "Underserved area" means an area in the State that is determined by the court to 
be an area where there is insufficient access to legal services. When identifying 
underserved areas. the court shall take into consideration the ratio of the number of 
attorneys to the population. 
2. Credit. An eligible attorney is allowed a credit for each taxable year, not to 
exceed $6,000, against the taxes due under this Part. The credit may be claimed in the 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT .. ;tr, to H.P. 1168, L.D. 1680 
first year that the eligible attorney meets the conditions of eligibility for at least 6 months 
and in each of the 4 subsequent years. 
3. Eligibility limitation; certification. The court may certify up to 5 eligible 
attorneys in each year in 2019 through 2024. Additional attorneys may not be certified 
after 2024. The court shall annually. at year-end. verify that certified attorneys continue 
to be eligible for the credit under this section and shall decertify any attorney who ceases 
to meet the conditions of eligibility. The court shall notify the bureau whenever an 
attorney is certified or decertified. A decertified attorney ceases to be eligible for the 
credit under this section beginning with the tax year during which the attorney is 
decertified. 
4. Rules. The court shall adopt rules to implement this section. 
5. Report; review. By February 15. 2024, the State Tax Assessor shall submit to the 
joint standing committee of the Legislature having jurisdiction over taxation matters a 
report that identifies the number of eligible attorneys claiming the credit under this 
section each year in which the credit is available and identifies the underserved areas 
where those attorneys practice. The committee shall review the report and determine the 
effectiveness of the credit in expanding legal services to underserved areas. 
The 
committee may submit legislation to the Second Regular Session of the 131st Legislature 
related to the report. 
Sec. 3. Application. This Act applies to tax years beginning on or after January 1, 
2019.' 
SUMMARY 
This amendment changes the entity determining and verifying eligibility for the 
access to justice credit proposed in the bill from the Board of Overseers of the Bar to the 
Supreme Judicial Court. It also reduces the maximum annual credit from $12,000 to 
$6,000, adds requirements that an eligible attorney must be rostered by the Maine 
Commission on Indigent Legal Services to accept court appointments and agree to 
perform pro bono legal services and clarifies the definition of "underserved area." The 
amendment also adds an application date. 
FISCAL NOTE REQUIRED 
(See attached} 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
tevenue 
General Fund 
Approved: 02/13/18 ;!Wac.. 
LD 1680 
LR2691(02) 
An Act To Create an Access to Justice Income Tax Credit 
Fiscal Note for Bill as Amended by Committee Amendment .jl,r{!f-t() 1) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY2017-18 
FY 2018-19 
$0 
$0 
Projections 
FY 2019-20 
$23,750 
Projections 
FY 2020-21 
$52,250 
Other Special Revenue Funds 
$0 
$0 
$0 
$0 
($23,750) 
($1,250) 
($52,250) 
($2,750) 
Fiscal Detail and Notes 
The bill provides an income tax credit for 5 years for attorneys who practice in underserved areas. It would reduce 
General Fund and Local Government Fund revenue begim:dng in fiscal year 2019-20. 
. . 
. 
Additional costs to the Department of Administrative and Financial Services associated with submitting the report can 
be absorbed within existing budgeted resources. 
LR2691(02) • Fiscal Note - Page I of I