Resolve, to Create a
Maine Legislature, Session 132, LD 1865
Committee Amendment CA_A_S609 (Senate)

COMMITTEE AMENDMENT " A " to S.P, 735, L.D, 1865, "Resolve, to Create a
Tax Incentive Pilot Project to Encourage Businesses to Adopt a 4"day Workweek"
Amend the resolve by striking out the title and substituting the following;
'Resolve, Directing the Department of Economic and Community Development to
Establish and Administer a Pilot Project to Encourage Businesses to Adopt a 4-day
Workweek'
Amend the resolve in section 1 in the 2nd line (page 1» line 2 in L.D.) by striking out
the following: "Labor" and inserting the following: 'Economic and Community
Development'
Amend the resolve in section 1 in tlie 5th line (page 1, line 5 in L.D,) by striking out
tile following; "Labor" and inserting the following; 'Economic and Community
Development'
Amend the resolve in section 1 in subsection 1 in paragraph A in the first line (page 1,
line 9 in L.D.) by striking out the following; "Labor" and inserting the following; 'Economic
and Community Development'
Amend the resolve in section 1 in subsection 1 by inserting after paragraph C the
following:
'D. "Institution for higher education" has the same meaning as in the Maine Revised
Statutes, Title 22, section 2053, subsection 4-B.'
Amend the resolve in section 1 in subsection 1 by striking out all of paragraph H(page
1, line 24 in L.D.) and Inserting the following:
'H. "Wellness program credit" means the tax credit under the Maine Revised Statutes,
Title 36> section 5219-FF.'
Amend the resolve in section 1 in subsection 1 by relettering the paragraphs to read
alphabetically.
COMMITTEE AMENDMENT
ROS
COMMITTEE AMENDMENT "/\ " to S.P. 735, L,D. 1865 {^^
Amend tlie resolve in section 1 in subsection 2 in the 2nd line (page 1, line 26 in L,D.)
by striking out the following: "continue for at least 2 years but no more than 4 years" and
inserting the following; 'conclude no later than December 3 1,2029'
Amend the resolve in section 1 in subsection 3 by striking out all of paragraph B(page
1, lines 34 to 36 in L.D.) and inserting the following:
'B. Advertise and promote the pilot project, including the eligibility requirements of
the wellness program credit, to employers in the State, including making an application
available through the department's publicly accessible website. The department may
seek the assistance of the Department of Labor, the Finance Authority of Maine
established by the Maine Revised Statutes, Title 5, section 12004-F, subsection 1 or
institutions for higher education in the State to advertise and promote the pilot project
pursuant to this paragraph;'
Amend the resolve in section 1 in subsection 3 in paragraph C in the last line (page 1,
line 39 in L.D,) by striking out the following: " 15" and inserting the following; '25% of the'
Amend the resolve in section 1 in subsection 3 in paragraph F in the last line (page 2,
line 20 in L.D.) by inserting after the following: "necessaiy;" the following; 'and'
Amend the resolve in section 1 in subsection 3 in paragraph G in the last 2 lines (page
2, lines 22 and 23 in L.D.) by striking out tlie following: "tax credit; and" and inserting the
following: 'wellness progt'am credit.'
Amend the resolve in section 1 in subsection 3 by striking out all of paragraph H (page
2, lines 24 and 25 in L.D.).
Amend the resolve in section 1 in subsection 5 in the 3rd line (page 3, line 3 in L,D.)
by inserting after the following; "workweek." the following; 'In conducting its evaluation,
the department may work with the Department of Labor, the Finance Authority of Maine
or institutions for higher education in the State,'
Amend the resolve in section 1 by striking out all of subsection 7 (page 3, lines 40 to
42 in L,D.) and inserting the following:
'7. Guidance. The department shall establish guidance documents and other materials
necessaiy for the administration of the pilot project,'
Amend the resolve by striking out all of section 2 and inserting the following;
'See, 2. Wellness program credit; Four-day Workweek Pilot Project.
Resolved: That, for the duration of the Four-day Workweek Pilot Project established
under section 1, a participating employer is eligible for the weltness program credit for
expenditures made in connection with tlie pilot project to accommodate a participating
employee's 4"day workweek and, for the purposes of this section:
1, The pilot project is considered a wellness program as defined in Title 36, section
5219-FP, subsection 1, paragraph D;
2. Participating employer expenditures made in connection with the pilot project are
considered qualified wellness program expenditut'es as defined in Title 36, section 5219-
FF, subsection 1, paragraph C; and
3, The amount of the wellness program credit that may be claimed by a participating
employer in accordance with this section for such expenditures is the amount of wages paid
Page2-I32LR1039(02)
COMMITTEE AMENDMENT
COMMITTEE AMENDMENT " /\ " to S.P. 73$, L,D, 1865 <> y I
to a participating employee in connection with the pilot project for hours not worked by
that employee.'
Amend the resolve by relettering or renumbering any nonconsecutive Part letter or
section number to read consecutively.
SUMMARY
This amendment is the majority report of (lie committee. The amendment directs the
Department of Economic and Community Development, instead of the Department of
Labor, as in the resolve, to establish and administer the Four-day Workweek Pilot Project
and provides the department authorization to work with the Department of Labor, the
Finance Authority of Maine and institutions for higher education in the State for tlie
purposes of promoting and evaluating tlie pilot project,
The amendment provides that the pilot project conclude no later than December 31,
2029.
The amendment replaces section 2 of the resolve, which directs the Department of
Labor and State Tax Assessor to develop a tax credit for the pilot project, with a provision
that authorizes, for the duration of the pilot project, a participating employer to be eligible
for a wellness program credit as established in the Maine Revised Statutes, Title 36, section
5219-FF.
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved; 03/18/26 t-KI-
LD 1865 LR 1039(02)
Resolve, to Create a Tax Incentive Pilot Project to Encourage Businesses to Adopt a 4-day Workweek
Fiscal Note for Bill as Amended by Committee Amendment %^( ^Uo^ \
Committee: Housing and Economic Development ^
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
$9,500
$9,500
Revenue
General Fund
Other Special Revenue Funds
$0
$0
$0
$0
($9,500)
($500)
($9,SuO)
($500)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $9,500 in fiscal year 2027-28 and $9,500 in fiscal
year 2028-29 from expanding the definition of qualified wellness program expenditures for purposes of the credit for
wellness programs to include expenditures made in connection with the pilot program. The bill would also result in a
revenue decrease to the Local Government Fund of $500 in fiscal year 2027-28 and $500 in fiscal year 2028-29.
Any additional costs to the Department of Economic and Community Development (DECD) to implement the
provisions of this bill are expected to be minor and can be absorbed within existing budgeted resources. Similarly, this
fiscal note assumes that the Department of Labor, Finance Authority of Maine, and the University of Maine System
will work with the DECD to conduct the evaluation of the pilot project as permitted by the bill to the extent that they
can do so within existing budgeted resources.
LR1039(02) - Fiscal Note - Page 1 of 1