An Act To Support Employees with Significant Commutes
Maine Legislature, Session 128, LD 0947
Committee Amendment CA_A_H238 (House)
Amends: 36 MRSA §5219

COMMITTEE AMENDMENT "A " to H.P. 675, L.D. 947, Bill, "An Act To 
Support Employees with Significant Commutes" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §5219-00 is enacted to read: 
§5219-00. Credit for long-distance commuters 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following tenns have the following meanings. 
A. "Commute" means travel by means of a motor vehicle owned, leased or rented by 
an individual between the individual's primaty residence and the individual's primaty 
place of employment. The distance traveled must be computed by using the most 
reasonable direct route of travel. 
B. "Eligible mileage" means the total distance commuted by an individual during the 
taxable year for which the individual is not compensated by the individual's employer 
and for which the individual does not claim a deduction under the Code, Section 162. 
C. "Primary place of employment" means the location of an individual's employer to 
which the individual travels on average at least 3 days per week. 
D. "Primary residence" means the place of residence of an individual occupied by 
the individual as a home. 
2. Credit allowed. An individual who has a round-trip commute of more than 70 
miles is allowed a credit against the taxes imposed by this Part. The credit equals: 
A. For individuals with eligible mileage of 10,000 miles or more, $1,000; and 
B. For individuals with eligible mileage over 5,500 miles but less than 10,000 miles, 
$500. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ,/f" to H.P. 675, L.D. 947 
Sec. 2. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for one Tax Examiner position and related costs to administer 
the new credit for persons with significant commutes. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
GENERAL FUND TOT AL 
SUMMARY 
2017-18 
0.000 
$0 
$0 
2018-19 
1.000 
$54,493 
$54,493 
This amendment increases to 70 miles the round-trip commuting distance that 
qualifies for a tax credit and changes the amount of the credit to $1, 000 for individuals 
with a total eligible commuting mileage of 10,000 or more miles and $500 for individuals 
with a total eligible commuting mileage between 5,500 and 10,000 miles. 
The 
amendment also removes tolls from the calculation of the amount of the credit and 
provides funding for the costs associated with implementing the credit. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/04/17 feac:.. 
LD947 
LR 1958(02) 
An Act To Support Employees with Significant Commutes 
Fiscal Note for Bill as Amended by Committee Amendment'~' ( fl"" )38) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
· General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
FY 2018-19 
$0 
$34,354,493 
$0 
$54,493 
Projections 
FY 2019-20 
$33,331,614 
$81,614 
Projections 
FY 2020-21 
$33,336,584 
$86,584 
$0 
($34,300,000) 
($33,250,000) 
($33,250,000) 
$0 
($700,000) 
($1,750,000) 
($1, 750,000) 
This bill provides an income tax credit for round-trip mileage between the primary residence and primaiy place of 
employment. It would result in a loss of General Fund revenue of $34,300,000 in fiscal year 2018-19. The bill 
includes a General Fund appropriation of $54,493 to the Depatiment of Administrative and Financial Services in 
fiscal year 2018-19 for one Tax Examiner position and related costs to administer the new credit. 
LRI 958(02) - Fiscal Note - Page I of I