An Act To Support o the Trades through a Tax Credit for Apprenticeship Programs
Maine Legislature, Session 129, LD 0070
Committee Amendment CA_A_S10 (Senate)

COMMITTEE AMENDMENT" /Jr- " to S.P. 23, L.D. 70, Bill, "An Act To Support 
o 
the Trades through a Tax Credit for Apprenticeship Programs" 
Amend the bill by inserting after section 1 the following: 
'Sec. 2. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEP ART~NT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
LABOR, DEPARTMENT OF 
Employment Services Activity 0852 
2019-20 
$0 
$0 
2019-20 
$0 
$0 
2020-21 
$33,000 
$33,000 
2020-21 
$33,000 
$33,000 
Initiative: Provides funds for one Labor Program Specialist position and one Office 
Specialist I position and related All Other costs needed due to an increase in workload as 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" {\ "to S.P. 23, L.D. 70 ( '>. Ill) 
a result of the tax credit for employers who employ an apprentice participating in an 
approved apprenticeship program. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
LABOR, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
2019-20 
2.000 
$120,330 
$20,260 
$140,590 
2019-20 
$140,590 
$140,590 
2019-20 
$140,590 
$140,590 
2020-21 
2.000 
$166,096 
$20,260 
$186,356 
2020-21 
$186,356 
$186,356 
2020-21 
$219,356 
$219,356 
This amendment adds appropnat10ns for one-time funding for computer 
programming and for 2 positions in the Department of Labor to implement the tax credit 
for apprenticeship programs provided in the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/04/19 feac 
LD70 
LR 91(02) 
An Act To Support the Trades through a Tax Credit for Apprenticeship Programs 
Fiscal Note for Bill as Amended by Committee Amendment ''lt" (,)-\, 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
App ro p ri a ti on s/ All o cations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
$140,590 
$140,590 
$0 
$0 
FY 2020-21 
$1,406,856 
$219,356 
($1,187,500) 
($62,500) 
Projections 
FY 2021-22 
$1,379,670 
$192,170 
($1,187,500) 
($62,500) 
Projections 
FY 2022-23 
$1,385,686 
$198,186 
($1,187,500) 
($62,500) 
The bill provides for an income tax deduction for employers participating in approved apprenticeship programs and 
would result in a loss of General Fund revenue of$1,187,500 and a loss of Other Special Revenue Funds revenue of 
$62,500 in fiscal year 2020-21. The bill includes a .one-time General Fund appropriation to the Department of 
Administrative and Financial Services of $33,000 'in fiscal year 2020-21 for computer programming costs. 
This bill also includes General Fund appropriations of$140,590 in fiscal year 2019-20 and $186,356 in fiscal year 
2020-21 to the Employment Services Activity program within the Department of Labor for one Labor Program 
Specialist position and one Office Specialist I position and related All Other costs needed due to an expected increase 
in workload as a result of the tax credit for employers who employ an apprentice participating in an approved 
apprenticeship program. This assumes an effective date of October 1, 2019. 
LR009 l (02) - Fiscal Note - Page I of I