HP0561, LD 781, item 2, Document Text

Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:

‘Sec. 1. 36 MRSA §5219-OO is enacted to read:

§ 5219-OO. Apprenticeship credit

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A. "Apprenticeship program" means an apprenticeship program approved by the Department of Labor pursuant to Title 26, chapter 37.

B. "Participating apprentice" means a registered apprentice, pursuant to Title 26, section 3202, participating in an apprenticeship program.

2. Credit allowed. For tax years beginning in 2018 or after, a taxpayer constituting an employing unit that employs a participating apprentice in the taxable year is allowed a credit against taxes imposed under this Part for each participating apprentice employed by the taxpayer during the taxable year.

3. Amount of credit. For an employing unit employing a participating apprentice for at least 2,000 hours during the taxable year, the credit under this section is $2,500. For an employing unit employing a participating apprentice for fewer than 2,000 hours during the taxable year, the credit is $2,500 multiplied by a fraction the numerator of which is the number of hours that the participating apprentice worked for the employing unit during the taxable year and the denominator of which is 2,000.

4. Participation statement and apprenticeship program certificates. An employing unit claiming a credit under this section for one or more participating apprentices shall submit with the Maine income tax return for the taxable year a statement indicating the number of hours worked by each participating apprentice during the taxable year for which a credit is claimed under this section. The statement must include employer and participant apprenticeship information and any other information the State Tax Assessor considers necessary to determine eligibility for the credit under this section. A pass-through entity, such as a partnership, limited liability company, S corporation or similar pass-through entity, shall submit the statement required by this subsection directly to the bureau. The Department of Labor shall provide the bureau with copies of apprenticeship program certificates of eligibility and any pertinent information that will assist the State Tax Assessor in determining eligibility for the credit under this section.

Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

Revenue Services, Bureau of 0002

Initiative: Provides one-time funding for programming costs to add a line to the income tax form.

GENERAL FUND 2017-18 2018-19

All Other
$33,000 $0

inline graphic sline.gif

GENERAL FUND TOTAL $33,000 $0

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

DEPARTMENT TOTALS 2017-18 2018-19

GENERAL FUND
$33,000 $0

inline graphic sline.gif

DEPARTMENT TOTAL - ALL FUNDS $33,000 $0

LABOR, DEPARTMENT OF

Employment Services Activity 0852

Initiative: Provides funds for one Labor Program Specialist position and one Office Specialist I position and related All Other costs needed due to an increase in workload as a result of the tax credit for employers who employ an apprentice participating in an approved apprenticeship program.

GENERAL FUND 2017-18 2018-19

POSITIONS - LEGISLATIVE COUNT
2.000 2.000

Personal Services
$112,030 $149,373

All Other
$19,044 $19,044

inline graphic sline.gif

GENERAL FUND TOTAL $131,074 $168,417

LABOR, DEPARTMENT OF

DEPARTMENT TOTALS 2017-18 2018-19

GENERAL FUND
$131,074 $168,417

inline graphic sline.gif

DEPARTMENT TOTAL - ALL FUNDS $131,074 $168,417

SECTION TOTALS 2017-18 2018-19

GENERAL FUND
$164,074 $168,417

inline graphic sline.gif

SECTION TOTAL - ALL FUNDS $164,074 $168,417

’

SUMMARY

This amendment replaces the bill. It permits an employer who employs an apprentice participating in an approved apprenticeship program to receive a tax credit and establishes procedures for employing units to be eligible for a partial credit if they employ a participating apprentice for fewer than 2,000 hours during a calendar year. The amendment also adds an appropriations and allocations section.

FISCAL NOTE REQUIRED

(See attached)

HP0561 LD 781	Session - 128th Maine Legislature "", Filing Number , Sponsored by		LR 1987 Item 2
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GENERAL FUND	2017-18	2018-19
All Other	$33,000	$0

GENERAL FUND TOTAL	$33,000	$0

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS	2017-18	2018-19

GENERAL FUND	$33,000	$0

DEPARTMENT TOTAL - ALL FUNDS	$33,000	$0

SECTION TOTALS	2017-18	2018-19

GENERAL FUND	$164,074	$168,417

SECTION TOTAL - ALL FUNDS	$164,074	$168,417