An Act to Establish a Tax Credit for Employers Who Employ Persons Recovering from Substance Use Disorder
Maine Legislature, Session 131, LD 1900
Committee Amendment CA_A_S581 (Senate)
Amends: 5 MRSA §20005, 36 MRSA §191

COMMITTEE AMENDMENT "ft "to S.P. 772, L.D. 1900, "An Act to Establish a 
Tax Credit for Employers Who Employ Persons Recovering from Substance Use Disorder" 
Amend the bill by striking out all of sections 1 to 4 and inserting the following: 
'Sec. 1. 5 MRSA §20005, sub-§22, as amended by PL 2023, c. 412, Pt. WWW, §2, 
is further amended to read: 
22. 
Certification of recovery residences. 
Establish by rule criteria for the 
certification of recovery residences. The criteria for the certification of recovery residences 
must be based on criteria for recovery residences developed by a nationally recognized 
organization that supports persons recovering from substance use disorder. Certification 
of a recove1y residence pursuant to this subsection is voluntary. Rules adopted pursuant to 
this subsection are routine technical rules as defined in chapter 375, subchapter 2-A; aa4 
Sec. 2. 5 MRSA §20005, sub-§23, as enacted by PL 2023, c. 412, Pt. WWW, §3, 
is amended by amending the first blocked paragraph to read: 
No later than February 1, 2025 and annually thereafter, the department shall rep01t to the 
joint standing committee of the Legislature having jurisdiction over health and human 
services matters on the number of people served, the types of services provided, the 
attempts made at community outreach and any recommendations relating to the services 
provided by the treatment center7; and 
Sec. 3. 5 MRSA §20005, sub-§24 is enacted to read: 
24. Certification of persons recovering from substance use disorder and eligibility 
of employers. Establish by rule a certification process for persons recovering from 
substance use disorder for pumoses of the tax credit for employment of persons recovering 
from substance use disorder available pursuant to Title 36. section 5217-G. referred to in 
this subsection as "the tax credit." The rule must comply with the requirements of this 
subsection. 
A. The certification process must establish eligibility requirements for employers 
seeking the tax credit. 
The rule must recognize participation in or successful 
COMMITTEE AMENDMENT 
•i6s 
COMMITTEE AMENDMENT"(-}- "to S.P. 772, L.D. 1900 ( S-·S?f~ 
completion of substance use disorder treatment programs licensed or certified by the 
department, including those operated by approved treatment facilities and community 
intervention programs. or maintained by other government entities of the State. 
including the Department of Corrections. 
B. The rule must include an application and certification process for employers of 
persons recovering from substance use disorder seeking the tax credit. The rule must 
provide that a certificate of eligibility may be issued to an employer only after the 
commissioner has determined that the employer: 
(1) Provides a recove1y-supportive environment for its employees as evidenced 
by a formal working relationship with a local recovery or treatment provider 
certified by the department to provide support for employers, including any 
necessary assistance in the hiring of eligible persons recovering from substance use 
disorder and training for employers or supervisors; and 
(2) Fulfills the eligibility criteria established by the department pursuant to this 
subsection for the tax credit. 
Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 
375. subchapter 2-A. 
Sec. 4. 36 MRSA §191, sub-§2, ,rcJUU is enacted to read: 
UUU. The disclosure of information to the Department of Health and Human Services, 
Office of Behavioral Health necessary for the administration of the tax credit for 
employment of persons in recovery from substance use disorder pursuant to section 
5217-G.' 
Amend the bill in section 5 in §5217-G in subsection 1 in paragraph A in the last line 
(page 2, line 11 in L.D.) by striking out the following: "23" and inserting the following: 
'24' 
Amend the bill in section 5 in §5217-G in subsection 1 in paragraph C in subparagraph 
(2) in the last line (page 2, line 18 in L.D.) by striking out the following: "23" and inserting 
the following: '24' 
Amend the bill in section 5 in §5217-G in subsection 3 in paragraph B in the 4th line 
(page 3, line 11 in L.D.) by striking out the following: "any" and inserting the following: 
'each' 
Amend the bill by inserting after section 5 the following: 
'Sec. 6. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for programming costs to add an additional line to the 
individual, fiduciary and corporate income tax returns. 
GENERAL FUND 
All Other 
2023-24 
$0 
COMMITTEE AMENDMENT 
2024-25 
$33,000 
ROS 
COMMITTEE AMENDMENT" ff" to S.P. 772, L.D. 1900 (5, :::> 'fs' lj 
GENERAL FUND TOTAL 
Revenue Services, Bureau of 0002 
$0 
$33,000 
Initiative: Establishes one Tax Examiner position, effective October 1, 2024, to verify 
applications, issue certificates and validate tax credits claimed. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2023-24 
0.000 
$0 
$0 
$0 
2023-24 
$0 
$0 
2024-25 
1.000 
$93,266 
$5,818 
$99,084 
2024-25 
$132,084 
$132,084 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment adds an appropriations and allocations section, makes a grammatical 
change and updates statutory allocations and cross references to reflect current law. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/02/24 frae 
LD 1900 
LR 2209(02) 
An Act to Establish a Tax Credit for Employers Who Employ Persons Recovering from Substance Use 
Disorder 
Fiscal Note for Bill as Amended by Committee Amendment '{-1-' ( S-52$'0 
Committee: Taxation 
Net Cost (~avings) 
General Fund 
Appropriations/Allocations. 
General Fund 
Revenue. 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
$0 
$0 
$0 
$0 
FY 2024-25 
$132,084 
$132,084 
$0 
$0 
Projections 
FY 2025-26 
$152,673 
$133,673 
($19,000) 
($1,000) 
Projections 
FY 2026-27 
$162,076 
$138,326 
($23,750) 
($1,250) 
This bill establishes a tax credit for employers who employ persons recovering from substance use disorder. It will 
reduce General Fund revenue by $19,100 in fiscal year 2024-25 and $23,750 in fiscal year 2025-26. It will also reduce 
Local Government Fund revenue by $1,000 in fiscal year 2024-25 and $1,250 in fiscal year 2025-26. 
The bill includes ongoing General Fund appropriations to the Department of Administrative and Financial Services, 
Bureau of Revenue Services of $99,084 in fiscal year 2024-25 and $133,673 in fiscal year 2025-26 for one Tax 
Examiner position beginning October 1, 2024 to verify applications, issl).e certificates and validate tax credits claimed. 
It also includes a one-time appropriation of $33,000 in fiscal year 2024-25 for programming costs to implement 
changes· to income tax returns. 
Any additional costs to the Department of Health and Human Services to implement the provisions of this bill are 
expected to be minor and can be absorbed within existing budgeted resources. 
LR2209(02) - Fiscal Note - Page 1 of 1