An Act to Provide a Tax Credit for New Attorneys Practicing in
Maine Legislature, Session 132, LD 1491
Committee: Taxation
Sponsors: STEWART, HENDERSON
Amends: 4 MRSA §1804, 36 MRSA §5219-C

Legislative Document
No. 1491
S.P. 606
In Senate, April 8, 2025
An Act to Provide a Tax Credit for New Attorneys Practicing in 
Underserved Areas
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator STEWART of Aroostook.
Cosponsored by Representative HENDERSON of Rumford and
Senator: BENNETT of Oxford, Representative: BABIN of Fort Fairfield.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  4 MRSA §1804, sub-§3, ¶O, as amended by PL 2023, c. 394, Pt. A, §2, is 
further amended to read:
O.  Establish a system to audit financial requests and payments that includes the 
authority to recoup payments when necessary.  The commission may summon persons 
and subpoena witnesses and compel their attendance, require production of evidence, 
administer oaths and examine any person under oath as part of an audit.  Any summons 
or subpoena may be served by registered mail with return receipt.  Subpoenas issued 
under this paragraph may be enforced by the Superior Court; and
Sec. 2.  4 MRSA §1804, sub-§3, ¶P, as enacted by PL 2023, c. 394, Pt. A, §3, is 
amended to read:
P.  Develop and maintain a registry of names, telephone numbers and other contact 
information for attorneys who provide legal services to persons who are incarcerated.  
The commission shall on a weekly basis provide these names, telephone numbers and 
other contact information to all sheriffs' offices and to the Department of Corrections. 
On the Monday following transmission of the information, the sheriffs' offices and the 
Department of Corrections have constructive notice that communications to and from 
these attorneys by residents of jails and correctional facilities are subject to the 
attorney-client privilege. The attorneys' names, telephone numbers and other contact 
information are confidential.; and
Sec. 3.  4 MRSA §1804, sub-§3, ¶Q is enacted to read:
Q.  Identify those areas of the State that are underserved by attorneys.
Sec. 4.  36 MRSA §5219-CCC is enacted to read:
§5219-CCC.  Legal services credit
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings.
A.  "Commission" means the Maine Commission on Public Defense Services 
established in Title 4, section 1801.
B.  "Eligible attorney" means a person admitted to practice law as an attorney pursuant 
to Title 4, section 805-A who, after January 1, 2026:
(1)  First begins practicing law in the State by joining an existing law practice in 
an underserved area or establishing a new law practice or purchasing an existing 
law practice in an underserved area; and
(2)  Agrees to practice law full time for at least 5 years in an underserved area.
C.  "Underserved area" means an area of the State that is identified as a legal services 
shortage area by the commission pursuant to Title 4, section 1804, subsection 3, 
paragraph Q.
2.  Credit.  For tax years beginning on or after January 1, 2026, an eligible attorney is 
allowed a credit for each taxable year, not to exceed $18,000, 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.  The 
credit is not refundable.
3.  Review.  By January 15, 2027, and annually thereafter, the commission shall submit 
to the joint standing committee of the Legislature having jurisdiction over judiciary matters 
a report that analyzes the effectiveness of the credit provided by this section in attracting 
attorneys to underserved areas and recommending whether the credit should be retained, 
repealed or amended.  The committee may report out legislation related to the report to the 
Legislature during the session to which the report was submitted.
4.  Rules.  The commission may adopt rules to implement this section.  Rules adopted 
pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, 
subchapter 2‑A.
SUMMARY
This bill establishes a tax credit of up to $18,000 per year for attorneys who agree to 
begin practicing law in underserved areas of the State, as determined by the Maine 
Commission on Public Defense Services, for at least 5 years.