An Act To Require That Employees Be lnfmmed of Potential Eligibility for the Earned Income Tax Credit
Maine Legislature, Session 128, LD 1088
Committee Amendment CA_A_S125 (Senate)
Amends: 26 MRSA §42-C

COMMITTEE AMENDMENT "A " to S.P. 359, L.D. 1088, Bill, "An Act To 
Require That Employees Be lnfmmed of Potential Eligibility for the Earned Income Tax 
Credit" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserti~g tqe following: 3 
'Sec. 1. 26 MRSA §42-C is enacted to read: 
§42-C. Earned income tax credit notice · 
1. Bureau notice. On or before January 1st of each calendar year, the bureau shall 
publish the maximum income eligibility amount for the earned income credit under Title 
6, section 5219-S for the most current calendar year. The bureau shall prepare a notice 
that meets the requirements of subsection 2 and mail the notice to all employers in the 
State. 
2. 
Employer notice. 
On or before December 31st of each calendar year, an 
employer shall provide electronic or written notice to an employee who may be eligible 
for the earned income credit under Title 36, section 5219-S that: 
A. The employee may be eligible for the federal tax credit for earned income under 
Section 32 of the United States Internal Revenue Code of 1986; and 
B. The employee may be eligible for the earned income credit under Title 36, section 
5219-S. 
An employer may provide the notice required under this subsection to all employees or 
only to employees with wages that are less than or equal to the maximum income 
eligibility amount published under subsection 1. 
An employee may not pursue a private cause of action against an employer based on 
the employer's failure to provide the notice required under this section. 
Sec. 2. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to S.P. 359, L.D. 1088 
LABOR, DEPARTMENT OF 
Regulation and Enforcement 0159 
Initiative: Provides ongoing funds for the cost of printing and mailing notices to 
employers that inform employees of possible eligibility for federal and state earned 
income credits. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2017-18 
$30,300 
$30,300 
2018-19 
$30,300 
$30,300 
This amendment, which is the majority rep01t of the committee, replaces the bill with 
a requirement that the Depaitment of Labor, Bureau of Labor Standards publish the 
maximum income eligibility amount for the earned income tax credit under the Maine 
Revised Statutes, Title 36, section 5219-S for the most cun-ent calendar year and provide 
employers a notice regarding the state and federal earned income tax credit. 
An 
employer, in turn, must provide this notice to all employees wh9 may be eligible for the 
· 18 
earned income tax credit. 
The amendment also adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/30/17 feac 
LD 1088 
LR976(02) 
An Act To Require That Employees Be Informed of Potential Eligibility for the Earned Income Tax 
Credit 
Fiscal Note for Bill as Amended by Committee Amendment J\" ( S- / Z ~ 
Committee: Labor, Commerce, Research and Economic Development 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 201T-18 
FY 2018-19 
$30,300 
$30,300 
$30,300 
$30,300 
Projections 
FY 2019-20 
$30,300 
$30,300 
Projections 
FY 2020-21 
$30,300 
$30,300 
This bill includes ongoing General Fund appropriations of $30,300 per year beginning in fiscal year 2017-18 to the 
Regulation and Enforcement program within the Department of Labor for the cost of printing and mailing notices to 
employers that provide info1mation to employees on the federal and state earned income tax credits. 
LR0976(02) - Fiscal Note - Page I of I