LAW WITHOUT
GOVERNOR'S CHAPTER
SIGNATURE
479
JULY 15, 2021 PUBLIC LAW
STATE OF MAINE
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IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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S.P. 538 - L.D. 1651
An Act To Support Working Families through Outreach and Education
about Tax Credits for Persons of Low Income
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5219-S, sub-§7 is enacted to read:
7. Federal individual taxpayer identification numbers. For tax years beginning on
or after January 1, 2021, for an individual who files a federal income tax return,
notwithstanding Section 32(m) of the Code, for purposes of calculating the credit allowed
pursuant to this section, the taxpayer identification number required by Section 32(c)(1)(E)
and 32(c)(3)(D) of the Code means a federal individual taxpayer identification number
issued to an individual by the Internal Revenue Service or a social security number issued
to an individual by the Social Security Administration on or before the due date for filing
the return for the taxable year.
Sec. 2. Report. The New Ventures Maine program within the University of Maine
System shall submit by January 31st annually beginning in 2022 to the joint standing
committee of the Legislature having jurisdiction over taxation matters a report describing
its activities in the previous calendar year in providing tax assistance to low-income
individuals and families, including the types of activities engaged in and the number of
low-income individuals and families receiving tax assistance.
Sec. 3. Appropriations and allocations. The following appropriations and
allocations are made.
UNIVERSITY OF MAINE SYSTEM, BOARD OF TRUSTEES OF THE
New Ventures Maine Z169
Initiative: Provides ongoing funds for a statewide collaboration of nonprofit and for-profit
partners to provide free volunteer tax assistance, including the filing of state tax returns;
outreach to low-income individuals and families about federal and state tax credits;
financial education, connections to financial services and other resources; education for
providers and volunteers; and statewide data collection.
GENERAL FUND 2021-22 2022-23
Page 1 - 130LR1495(05)
 All Other $36,500 $36,500
__________ __________
GENERAL FUND TOTAL $36,500 $36,500
Page 2 - 130LR1495(05)


Statutes affected:
Bill Text LD 1651, SP 538: 36.5219