An Act to Reduce the
Maine Legislature, Session 132, LD 0883
Committee Amendment CA_A_H934 (House)
Amends: 36 MRSA §5219-Z

COMMITTEE AMENDMENT "-,
Tax Burden on Maine Citizens"
" to H.P, 569, L.D. 883, "An Act to Reduce the
Amend the bill by striking out the title and substituting the following:
'An Act to Extend the Sunset Date of the Access to Justice Tax Credit'
Amend the bill by striking out everything after the enacting clause and inserting the
following:
'See. 1. 36 MRSA §5219-ZZ, sub-§3, as enacted by PL 2021, c. 473, §2 and
reallocated by RR 2021, c. 1, Pt. A, §48, is amended to read:
3. Eligibility limitation; certification. The court may certify up to 5 eligible attorneys
in each year from 2022 through 303^ 2028. Additional attorneys may not be certified after
SOW 2028. 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.
Sec. 2. 36 MRSA §5219-ZZ, sub-§5, as enacted by PL 2021, c. 473, §2 and
reallocated by RR 2021, c. 1, Pt. A, §48, is amended to read:
5. Report; review. By Febmary 15,2027, the court or its desienee 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 report must also provide a recommended definition of "underserved
area" for purposes of the credit under this section, together with a list of the locations that
would meet that definition, and a recommendation as to the number of eligible attorney^
that may be certified each year. The committee shall review the report and determine the
effectiveness of the credit in expanding legal services to underserved areas, The committee
COMMITTEE AMENDMENT
9.0S
^
COMMITTEE AMENDMENT " ^ " to H.P. 569, L.D. 883
may submit legislation to the First Regular Sossion of the 133rd Legislature in 2027 related
to the report."
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment replaces the bill, which is a concept draft, changes the title and
extends the sunset date for the access to justice tax credit through 2028. The amendment
allows the report required to be submitted by the court to alternatively be submitted by the
court's designee. It also requires that the report provide a recommended definition of
"underserved area" for purposes of the tax credit, together with a list of locations that would
meet that definition, and a recommendation as to the number of eligible attorneys that may
be certified each year.
FISCAL NOTE REQmRED
(See attached)
COMMITTEE AMENDMENT
Approved: 03/24/26 t-Kt.
LD 883 LR 2200(02)
An Act to Reduce the Tax Burden on Maine Citizens
Fiscal Note for BiU as Amended by Committee Amendment '^
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund
$0
$0
$0
$24,700
Revenue
General Fund
Other Special Revenue Funds
$0
$0
$0
$0
$0
$0
($24,700)
($1,300)
Correctional and Judicial Impact Statements
The Judicial Branch may incur additional workload associated with preparing and submitting the required report, Any
additional workload can be managed within existing budgeted resources,
Fiscal Detail aud Notes
This bill would result in a revenue decrease to the General Fund of $24,700 in fiscal year 2028-29 from extending the
sunset date for the access to justice income tax credit through 2028. The bill would also result in a revenue decrease
to the Local Government Fund of $1,300 m fiscal year 2028-29,
LR2200(02) - Fiscal Note - Page 1 of 1