An Act To Expand Job Opportunities for People Working in Maine
Maine Legislature, Session 128, LD 1723
Committee Amendment CA_A_H654 (House)
Amends: 36 MRSA §5122, 36 MRSA §5200-A

COMMITTEE AMENDMENT "A" to H.P. 1203, L.D. 1723, Bill, "An Act To 
Expand Job Opportunities for People Working in Maine" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 36 MRSA §5122, sub-§2, ,-PP is enacted to read: 
PP. 
For taxable years beginning on or after January 1, 2019, for a taxpayer 
constituting an employing unit, as defined in Title 26, section 1043. subsection 10. 
the following portion of expenses paid by the employing unit during the tax year to 
cover housing costs for employees of the employing unit: 
(1) For each employee who worked 1.750 or more hours during the tax year. the 
lesser of $1.500 and actual expenses paid by the employing unit: 
(2) For each employee who worked fewer than 1.750 hours and more than 999 
hours during the tax year, the lesser of $1.000 and actual expenses paid by the 
employing unit: and 
(3) For each employee who worked fewer than 1.000 hours and more than 474 
hours during the tax year, the lesser of $750 and actual expenses paid by the 
employing unit. 
For the purposes of this paragraph. unless the context otherwise indicates, "housing 
costs" means payments by an employing unit to an employee to pay or reimburse for 
housing: direct payments by an employing unit to a person other than an employee to 
pay for housing for the employee: and the fair market value of housing provided by 
an employing unit to an employee without cost to the employee. 
The subtraction allowed under this paragraph is in addition to any other deductions 
allowed for housing costs. 
Sec. 2. 36 MRSA §5200-A, sub-§2, ,OB is enacted to read: 
COMMITTEE AMENDMENT 
:-,,.•-
COMMITTEE AMENDMENT "A" to H.P. 1203, L.D. 1723 
BB. 
For taxable years beginning on or after January 1, 2019, for a taxpayer 
constituting an employing unit. as defined in Title 26, section 1043, subsection 10. 
the following portion of expenses paid by the employing unit during the tax year to 
cover housing costs for employees of the employing unit: 
(1) For each employee who worked 1,750 or more hours during the tax year, the 
lesser of $1,500 and actual expenses paid by the employing unit: 
(2) For each employee who worked fewer than 1,750 hours and more than 999 
hours during the tax year, the lesser of $1,000 and actual expenses paid by the 
employing unit: and 
(3) For each employee who worked fewer than 1,000 hours and more than 474 
hours during the tax year, the lesser of $750 and actual expenses paid by the 
employing unit. 
For the purposes of this paragraph, unless the context otherwise indicates, "housing 
costs" means payments by an employing unit to an employee to pay or reimburse for 
housing: direct payments by an employing unit to a person other than an employee to 
pay for housing for the employee: and the fair market value of housing provided by 
an employing unit to an employee without cost to the employee. 
The subtraction allowed under this paragraph is in addition to any other deductions 
allowed for housing costs.' 
SUMMARY 
This amendment is the minority report of the committee. It enables employers to 
attract more candidates to fill vacant positions by providing an income tax deduction for 
employers that pay for housing costs of employees. The amount of the deduction is 
related to the number of hours worked during the tax year by the employee. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/06/18 frac;. 
LD 1723 
LR 2598(02) 
An Act To Expand Job Opportunities for People Working in Maine 
Net Cost (Savings) 
General Fund 
. .:evenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment 'ft• ( H -{i, 5 0 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
FY 2018-19 
$0 
$0 
Projections 
FY 2019-20 
$95,000 
Projections 
FY 2020-21 
$95,000 
Other Special Revenue Funds 
$0 
$0 
$0 
$0 
($95,000) 
($5,000) 
($95,000) 
($5,000) 
Fiscal Detail and Notes 
This bill provides an income tax deduction for employers that pay for housing costs for employees. It would result in 
a loss of General Fund revenue of $95,000 and a loss of Local Government Fund revenue of $5,000 beginning in 
fiscal year 2019-20. 
Any additional costs to the Department of Administrative and Financial Services associated with implementing this 
legislation can be absorbed within existing budgeted resources. 
LR2598(02) - Fiscal Note - Page 1 of I