An Act To Create an Access to Justice Income Tax Credit
Maine Legislature, Session 130, LD 0978
Committee: Taxation
Sponsors: HEPLER, BAILEY, CARDONE, HASENFUS, STEWART
Amends: 36 MRSA §191, 36 MRSA §5219-Y

Legislative Document
No. 978
H.P. 724
House of Representatives, March 9, 2021
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 HEPLER of Woolwich.
Cosponsored by Senator BAILEY of York and
Representatives: CARDONE of Bangor, HASENFUS of Readfield, Senator: STEWART of 
Aroostook.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §191, sub-§2, ¶MMM is enacted to read:
MMM.  The disclosure to the Supreme Judicial Court of information required to make 
the report required under section 5219-YY, subsection 5.
Sec. 2.  36 MRSA §5219-YY is enacted to read:
§5219-YY.  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, 2022:
(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.  For tax years beginning on or after January 1, 2022, 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 from 2022 through 2027. Additional attorneys may not be certified after 2027.  
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, 2027, the court 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 133rd 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 2022 
through 2027.  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.