LAW WITHOUT
GOVERNOR'S CHAPTER
SIGNATURE
473
JULY 15, 2021 PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
_____
H.P. 724 - L.D. 978
An Act To Create an Access to Justice Income Tax Credit
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §191, sub-§2, ¶MMM is enacted to read:
MMM. The disclosure to the Supreme Judicial Court of information required to make
the report required under section 5219-YY, subsection 5.
Sec. 2. 36 MRSA §5219-YY is enacted to read:
§5219-YY. Access to justice credit
1. Definitions. As used in this section, unless the context otherwise indicates, the
following terms have the following meanings.
A. "Court" means the Supreme Judicial Court or its designee.
B. "Eligible attorney" means a person eligible to practice law in the State under Title
4, chapter 17 who, after January 1, 2022:
(1) Agrees to practice law in a private practice setting in an underserved area for
at least 5 years by joining an existing legal practice, establishing a new legal
practice or purchasing an existing legal practice;
(2) Is rostered by the Maine Commission on Indigent Legal Services to accept
court appointments to represent clients in an underserved area;
(3) Agrees to perform pro bono legal services in an underserved area; and
(4) Is certified by the court under subsection 3 to be eligible for the credit under
this section.
C. "Underserved area" means an area in the State that is determined by the court to be
an area where there is insufficient access to legal services. When identifying
underserved areas, the court shall take into consideration the ratio of the number of
attorneys to the population.
2. Credit. For tax years beginning on or after January 1, 2022, an eligible attorney is
allowed a credit for each taxable year, not to exceed $6,000, against the taxes due under
Page 1 - 130LR0649(03)
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.
3. Eligibility limitation; certification. The court may certify up to 5 eligible attorneys
in each year from 2022 through 2027. Additional attorneys may not be certified after 2027.
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.
4. Rules. The court shall adopt rules to implement this section.
5. Report; review. By February 15, 2027, the court 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 committee shall review the report and determine the effectiveness of the credit
in expanding legal services to underserved areas. The committee may submit legislation
to the First Regular Session of the 133rd Legislature related to the report.
Page 2 - 130LR0649(03)