An Act To Establish a Program To Assist Regional Firefighter Training Programs, To Provide Tax Credits to Businesses That Employ Volunteer Firefighters and Emergency Medical Services Persons and To Provide Benefits to Volunteer Firefighters and Emergency Medical Services Persons
Maine Legislature, Session 130, LD 0731
Committee: Taxation
Sponsors: STEWART, POULIOT, TIMBERLAKE, DILLINGHAM, FECTEAU
Amends: 5 MRSA §3371, 20-A MRSA §9005, 36 MRSA §5217-E, 36 MRSA §6232

Legislative Document
No. 731
S.P. 283
In Senate, March 5, 2021
An Act To Establish a Program To Assist Regional Firefighter 
Training Programs, To Provide Tax Credits to Businesses That 
Employ Volunteer Firefighters and Emergency Medical Services 
Persons and To Provide Benefits to Volunteer Firefighters and 
Emergency Medical Services Persons
Received by the Secretary of the Senate on March 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 STEWART of Aroostook.
Cosponsored by Senators: POULIOT of Kennebec, TIMBERLAKE of Androscoggin, 
Representatives: DILLINGHAM of Oxford, Speaker FECTEAU of Biddeford.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  5 MRSA §3371, sub-§8, ¶G, as amended by PL 2017, c. 444, §1, is further 
amended to read:
G.  Submit proposed legislation to the Legislature to implement any recommendations 
of the commission; and
Sec. 2.  5 MRSA §3371, sub-§8, ¶H, as enacted by PL 2017, c. 444, §2, is amended 
to read:
H.  Make awards from the Live Fire Service Training Facilities Fund pursuant to Title 
20‑A, section 9004 and direct the Maine Fire Service Institute within the Maine 
Community College System to make payments to municipalities from the fund.; and
Sec. 3.  5 MRSA §3371, sub-§8, ¶I is enacted to read:
I.  Make awards from the Regional Fire Service Training Fund pursuant to Title 20-A, 
section 9005 and direct the Maine Fire Service Institute within the Maine Community 
College System to make payments to municipalities from the fund.
Sec. 4.  20-A MRSA §9005 is enacted to read:
§9005.  Regional Fire Service Training Fund
1.  Fund established.  The Regional Fire Service Training Fund, referred to in this 
section as "the fund," is established under the Maine Fire Service Institute within the Maine 
Community College System as a nonlapsing fund to provide funds to municipalities for 
regional fire service training in the State.
2.  Grant program.  The Maine Fire Protection Services Commission, referred to in 
this section as "the commission" and established pursuant to Title 5, section 12004-J, 
subsection 12, shall establish criteria to award grants to municipalities from the fund for 
the purpose of funding regional fire service training for municipal firefighters and public 
safety employees.   The commission may adopt rules to implement this subsection. Rules 
adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 
375, subchapter 2-A.
3.  Procedure.  Municipalities may apply to the commission for grants. The 
commission shall evaluate each application pursuant to the criteria developed in subsection 
and, to the extent funds are available, shall award grants from the fund to support regional 
fire service training programs.
4.  Payment of grants.  Upon the award of a grant by the commission, the commission 
shall direct the Maine Fire Service Institute within the Maine Community College System 
to make the payment of the grant award to the municipality from the fund.
Sec. 5.  36 MRSA §5217-E is enacted to read:
§5217-E.  Employer support for volunteer firefighters and volunteer municipal 
emergency medical services persons
For tax years beginning on or after January 1, 2021, an employer who employs an 
individual who is a volunteer firefighter, as defined in Title 30-A, section 3151, subsection 
4, or a volunteer municipal emergency services person, as defined in section 6232, 
subsection 1-A, and who permits that employee to respond to fire calls or emergency 
medical services calls, as appropriate, during hours when the employee is scheduled to 
work without a reduction in pay is eligible for a credit against the tax imposed by this Part 
equal to the compensation that is paid to the employee at the employee's regular rate of pay 
during the time when the employee is away from work due to firefighting or emergency 
response responsibilities.
Sec. 6.  36 MRSA §6232, sub-§1-A, as amended by PL 2019, c. 607, Pt. A, §10, is 
further amended to read:
1-A.  Volunteer program.  A municipality may by ordinance adopt a program that 
permits claimants who are at least 60 years of age eligible volunteers to earn benefits up to 
an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, 
section 664, subsection 1, whichever is greater, by volunteering to provide services to the 
municipality.  A program adopted under this subsection does not need to meet the 
requirements of subsection 1, paragraph B or C.  Benefits provided under this subsection 
must be related to the amount of volunteer service provided.  Benefits received under this 
subsection may not be considered income for purposes of Part 8.  A municipality may by 
ordinance establish procedures and additional standards of eligibility for a program adopted 
under this subsection.  For the purposes of this subsection, "eligible volunteer" means an 
individual who is at least 60 years of age or an individual who is a volunteer firefighter as 
defined in Title 30-A, section 3151, subsection 4 or a volunteer municipal emergency 
medical services person.  A municipality that adopts a program under this section for 
volunteer firefighters or volunteer municipal emergency medical services persons is 
eligible for reimbursement from the State for amounts paid to those volunteer firefighters 
or volunteer municipal emergency medical services persons pursuant to the program.  For 
the purposes of this subsection, "volunteer municipal emergency medical services person" 
means an emergency medical services person as defined in Title 32, section 83, subsection 
who responds to emergency medical services calls from a municipality and who receives 
no compensation from the municipality other than injury and death benefits.
Sec. 7.  Appropriations and allocations.  The following appropriations and 
allocations are made.
COMMUNITY COLLEGE SYSTEM, BOARD OF TRUSTEES OF THE MAINE
Regional Fire Service Training Fund N349
Initiative: Provides ongoing funding for the Maine Fire Service Institute to provide funds 
for regional fire service training in the State awarded by the Maine Fire Protection Services 
Commission.
GENERAL FUND
2021-22
2022-23
All Other
$1,000,000
$1,000,000
__________
__________
GENERAL FUND TOTAL
$1,000,000
$1,000,000
SUMMARY
This bill establishes a program administered by the Maine Fire Protection Services 
Commission to provide grants to municipalities for regional fire service training.  It also 
provides an income tax credit for employers who permit employees who are volunteer 
firefighters or volunteer municipal emergency medical services persons to be absent from 
work for firefighting or emergency response activities without a reduction in pay and 
allows a municipality to provide benefits to residents of the municipality who are volunteer 
firefighters or volunteer municipal emergency medical services persons.