An Act To Create an Access to Justice Income Tax Credit
Maine Legislature, Session 128, LD 1680
Committee: Taxation
Sponsors: BAILEY, KEIM
Amends: 36 MRSA §191, 36 MRSA §5219-R

Legislative Document
No. 1680
H.P. 1168
House of Representatives, December 20, 2017
An Act To Create an Access to Justice Income Tax Credit
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203.
Received by the Clerk of the House on December 18, 2017.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative BAILEY of Saco.
Cosponsored by Senator: KEIM of Oxford.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §191, sub-§2, ¶EEE is enacted to read:
EEE.  The disclosure of information required to make the report required under 
section 5219-RR, subsection 4.
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.  "Board" means the Board of Overseers of the Bar.
B.  "Eligible attorney" means a person eligible to practice law in the State under Title 
4, chapter 17 who, after January 1, 2019:
(1)  First begins the private practice of law in the State by joining an existing 
legal practice in an underserved area or by establishing a new legal practice or 
purchasing an existing legal practice in an underserved area;
(2)  Agrees to practice full time for at least 5 years in an underserved area; and
(3)  Is certified by the board 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 board to 
be an area where there is insufficient access to legal services.
2.  Credit.  An eligible attorney is allowed a credit for each taxable year, not to 
exceed $12,000, against the taxes due under this Part.  The credit may be claimed in the 
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 board may certify up to 5 eligible 
attorneys in each year in 2019 through 2024.  Additional attorneys may not be certified 
after 2024.  The board shall monitor certified attorneys to ensure that they continue to be 
eligible for the credit under this section and shall decertify any attorney who ceases to 
meet the conditions of eligibility.  The board 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.  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.
SUMMARY
This bill provides an income tax credit for 5 years for attorneys who begin the 
practice of law in the State and agree to practice for at least 5 years in an underserved 
area of the State as determined by the Board of Overseers of the Bar.  Eligibility for the 
credit is open from 2019 through 2024.  The board may certify up to 5 eligible attorneys 
each year.  The joint standing committee of the Legislature having jurisdiction over 
taxation matters is directed to review the effectiveness of the credit and may submit 
legislation to extend or revise it.