An Act To Create an Access to Justice Income Tax Credit
Maine Legislature, Session 129, LD 1424
Committee: Taxation
Sponsors: BAILEY, CARDONE, HEPLER, STEWART, CARPENTER
Amends: 36 MRSA §191, 36 MRSA §5219-V

Legislative Document
No. 1424
H.P. 1037
House of Representatives, March 28, 2019
An Act To Create an Access to Justice Income Tax Credit
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative BAILEY of Saco.
Cosponsored by Representatives: CARDONE of Bangor, HEPLER of Woolwich, STEWART 
of Presque Isle, Senator: CARPENTER of Aroostook.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §191, sub-§2, ¶HHH is enacted to read:
HHH.  The disclosure of information required to make the report required under 
section 5219-VV, subsection 5.
Sec. 2.  36 MRSA §5219-VV is enacted to read:
§5219-VV.  Access to justice credit
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings.
A.  "Court" means the Supreme Judicial Court or its designee.
B.  "Eligible attorney" means a person eligible to practice law in the State under Title 
4, chapter 17 who, after January 1, 2020:
(1)  Agrees to practice law in a private practice setting in an underserved area for 
at least 5 years by joining an existing legal practice, establishing a new legal 
practice or purchasing an existing legal practice;
(2)  Is rostered by the Maine Commission on Indigent Legal Services to accept 
court appointments to represent clients in an underserved area;
(3)  Agrees to perform pro bono legal services in an underserved area; and
(4)  Is certified by the court 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 court to 
be an area where there is insufficient access to legal services.  When identifying 
underserved areas, the court shall take into consideration the ratio of the number of 
attorneys to the population.
2.  Credit.  Beginning with tax years beginning on or after January 1, 2020, an 
eligible attorney is allowed a credit for each taxable year, not to exceed $6,000, 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 court may certify up to 5 eligible 
attorneys in each year in 2020 through 2025. Additional attorneys may not be certified 
after 2025.  The court shall annually, at year-end, verify that certified attorneys continue 
to be eligible for the credit under this section and shall decertify any attorney who ceases 
to meet the conditions of eligibility. The court 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.  Rules.  The court shall adopt rules to implement this section.
5.  Report; review.  By February 15, 2025, the 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 First Regular Session of the 132nd Legislature related to the 
report.
SUMMARY
This bill provides an income tax credit for 5 years for attorneys who practice law in 
the State and agree to practice for at least 5 years in an underserved area of the State as 
determined by the Supreme Judicial Court.  Eligibility for the credit is open from 2020 
through 2025.  The court 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.