An Act To Establish the Maine Work Tax Credit
Maine Legislature, Session 129, LD 1491
Committee Amendment CA_A_H509 (House)

COMMITTEE AMENDMENT "A" to H.P. 1093, L.D. 1491, Bill, "An Act To 
Establish the Maine Work Tax Credit" 
Amend the bill by striking out the title and substituting the following: 
'Resolve To Study Consolidation of Payment of Cost-of-living Tax Credits' 
Amend the bill by striking out everything after the title and insetting the following: 
'Sec. 1. Study of consolidation of payment of cost-of-living tax credits; 
working group established. Resolved: 
That the Working Group to Study 
Consolidation of Payment of Cost-of-living Tax Credits, referred to in this resolve as "the 
working group," is established to make recommendations to the Legislature regarding the 
most efficient and effective means to consolidate application and payment of cost-of-
living tax credits, including recommendations for making such payments available on a 
periodic advance basis throughout the year. For the purposes of this section, "cost-of-
living tax credits" means the following individual income tax credits under the Maine 
Revised Statutes, Title 36, chapter 822, which assist Maine taxpayers with basic living 
expenses: the sales tax fairness credit, the property tax fairness credit, the credit for child 
care expenses, the credit for adult dependent care expenses and any similar credit 
identified by the working group. 
1. Membership. 
The working group consists of 9 members appointed by the 
Associate Commissioner for Tax Policy within the Department of Administrative and 
Financial Services, Bureau of Revenue Services, referred to in this resolve as "the 
associate commissioner": 
A. 
Two representatives of organizations with expertise in matters related to 
accessing income supports, assisting low-income populations with tax filing or tax 
policy affecting adults with low incomes; 
B. One representative of an organization representing Maine workers; 
C. One representative of an organization with expertise in legal and policy matters 
related to public benefit programs that assist individuals with low incomes; 
COMMITTEE AMENDMENT 
COMMITTEEAMENDMENT"A "toH.P.1093,L.D.1491 
D. Two low-income residents of the State currently enrolled in the federal Medicaid 
program, the federal supplemental nutrition assistance program administered by the 
State pursuant to Title 22, section 3104 or the Temporary Assistance for Needy 
Families program pursuant to Title 22, chapter 1053-B; 
E. One representative, recommended by the Commissioner of Health and Human 
Services, with expertise in the administration of public assistance programs; and 
F. Two other individuals chosen by the associate commissioner or the associate 
commissioner's designee. 
2. 
First meeting; chair. 
The associate connruss1oner or the associate 
commissioner's designee shall convene the first meeting of the working group no later 
than October 15, 2019. At the first meeting the worldng group shall select a chair from 
among its membership. The worldng group may create subgroups to work on specific 
issues or initiatives and may include individuals who are not worldng group members. 
3. Duties. The worldng group shall: 
A. Review the current method of applying for cost-of-living tax credits to determine 
how applications for those credits may be consolidated into a single, simplified 
application; 
B. Determine the most efficient method for maldng a single consolidated payment to 
eligible individuals for all cost-of-living tax credits for which these individuals are 
eligible; 
C. For maldng consolidated payments, review possible periodic schedules that are 
administratively feasible and best meet the needs of eligible individuals; 
D. Determine methods to facilitate claims for cost-of-living tax credits, including 
any consolidated payments recommended by the working group, for persons applying 
for assistance from the Maine Department of Health and Human Services through its 
automated client eligibility system; 
E. Examine mechanisms for providing any advance consolidated payment of cost-of-
living tax credits recommended by the working group to persons receiving assistance 
through means-tested assistance programs, including, but not limited to, the federal 
Medicaid program, the federal supplemental nutrition assistance program 
administered by the State pursuant to Title 22, section 3104 or the Temporary 
Assistance for Needy Families program pursuant to Title 22, chapter 1053-B in a 
manner that will not reduce assistance from these programs solely as a result of 
receiving the advance consolidated payment; and 
F. Review administrative policies and practices to prevent overpayments in advance 
periodic payments of cost-of-living tax credits and review practices to allow for 
payment adjustments to reflect changes to income throughout the year. 
Sec. 2. Report. Resolved: That by February 1, 2020, the associate commissioner 
shall submit the results of its study, including any suggested legislation necessary to 
implement the recommendations of the working group, to the Joint Standing Committee 
on Taxation and the Joint Standing Committee on Appropriations and Financial Affairs. 
Each committee may submit a bill to the Second Regular Session of the 129th Legislature 
related to the report. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·A "to H.P. 1093, L.D. 1491 
Sec. 3. Staff assistance. Resolved: That the Department of Administrative and 
Financial Services shall provide necessary staffing services to the working group.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment strikes the bill and replaces it with a resolve that retains the 
provision of the bill that establishes a working group to study and report on ways to 
streamline applications for tax credits intended to assist low to middle income taxpayers 
with the cost of basic necessities and to permit administration of those credits as advance 
consolidated payments. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 05/28/19 fe.ac 
LD 1491 
LR 743(02) 
An Act To Establish th~ Maine Work Tax Credit 
Fiscal Note for Bill as Amended by Committee Amendment ff (II-soi) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Additional costs to the Department of Administrative and Financial Services and the Department of Health and 
Human Services associated with convening and taking part in the working group and reporting the results can be 
absorbed within existing budgeted resources. 
LR0743(02) - Fiscal Note - Page 1 of 1