An Act To Support Working Families through Outreach and Education about Tax Credits for Persons of Low Income
Maine Legislature, Session 130, LD 1651
Committee: Taxation
Sponsors: VITELLI, GRAMLICH, CHIPMAN, LIBBY, POULIOT, CLOUTIER, TERRY
Amends: 36 MRSA §5219-S

Legislative Document
No. 1651
S.P. 538
In Senate, May 5, 2021
An Act To Support Working Families through Outreach and 
Education about Tax Credits for Persons of Low Income
Received by the Secretary of the Senate on May 3, 2021.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator VITELLI of Sagadahoc.
Cosponsored by Representative GRAMLICH of Old Orchard Beach and
Senators: CHIPMAN of Cumberland, LIBBY of Androscoggin, POULIOT of Kennebec, 
Representatives: CLOUTIER of Lewiston, TERRY of Gorham.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §5219-S, sub-§6, as enacted by PL 2019, c. 527, Pt. B, §2, is 
repealed and the following enacted in its place:
6.  Eligible individual defined.  For tax years beginning on or after January 1, 2021, 
for the purposes of this section, unless the context otherwise indicates, "eligible individual" 
has the same meaning as under Section 32(c)(1) of the Code except that "eligible 
individual" also includes:
A.  An individual who does not have a qualifying child for the taxable year, who is at 
least 18 years of age and has not attained 25 years of age before the close of the taxable 
year and who also meets the qualifications under Section 32(c)(1)(A)(ii)(I) and (III) of 
the Code; and
B.  An individual who is an immigrant to the United States who files federal income 
tax returns using a federally assigned individual taxpayer identification number.
Sec. 2.  Report.  The New Ventures Maine program within the University of Maine 
System shall submit by January 31st annually beginning in 2022 to the joint standing 
committee of the Legislature having jurisdiction over taxation matters a report describing 
its activities in the previous calendar year in providing tax assistance to low-income 
individuals and families, including the types of activities engaged in and the number of 
low-income individuals and families receiving tax assistance.
Sec. 3.  Appropriations and allocations.  The following appropriations and 
allocations are made.
UNIVERSITY OF MAINE SYSTEM, BOARD OF TRUSTEES OF THE
New Ventures Maine Z169
Initiative:  Provides ongoing funds for a statewide collaboration of nonprofit and for-profit 
partners to provide free volunteer tax assistance, including the filing of state tax returns; 
outreach to low-income individuals and families about federal and state tax credits; 
financial education, connections to financial services and other resources; education for 
providers and volunteers; and statewide data collection.
GENERAL FUND
2021-22
2022-23
All Other
$150,000
$150,000
__________
__________
GENERAL FUND TOTAL
$150,000
$150,000
SUMMARY
This bill provides eligibility for the earned income tax credit to individuals who are 
immigrants who file federal income tax returns using a federally assigned individual 
taxpayer identification number.
This bill provides ongoing funds of $150,000 per year beginning in fiscal year 2021-
to the New Ventures Maine program within the University of Maine System for a 
statewide collaboration of nonprofit and for-profit partners to provide free volunteer tax 
assistance, including the filing of state tax returns; outreach to low-income individuals and 
families about federal and state tax credits; financial education, connections to financial 
services and other resources; education for providers and volunteers; and statewide data 
collection.  The bill also requires the New Ventures Maine program to submit an annual 
report describing its activities in the previous calendar year in providing tax assistance to 
low-income individuals and families.