128th MAINE LEGISLATURE
		LD 781		LR 1987(02)
	An Act To Support the Trades through a Tax Credit for Apprenticeship Programs
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2017-18	FY 2018-19	Projections  FY 2019-20	Projections  FY 2020-21
Net Cost (Savings)
	General Fund		$164,074	$2,618,417	$2,547,301	$2,551,285
Appropriations/Allocations
	General Fund		$164,074	$168,417	$172,301	$176,285
Revenue
	General Fund		$0	($2,450,000)	($2,375,000)	($2,375,000)
	Other Special Revenue Funds		$0	($50,000)	($125,000)	($125,000)
Fiscal Detail and Notes
	The bill provides an income tax credit for apprenticeship programs and would reduce General Fund revenue by $2,450,000 in fiscal year 2018-19 and reduce Local Government Fund revenue by $50,000 in fiscal year 2018-19.  The bill includes a General Fund appropriation of $33,000 to the Department of Administrative and Financial Services in fiscal year 2017-18 for programming costs to add a line to the income tax form.
	This bill also includes General Fund appropriations of $131,074 in fiscal year 2017-18 and $168,417 in fiscal year 2018-19 to the Employment Services Activity program within the Department of Labor for one Labor Program Specialist position and one Office Specialist I position and related All Other costs needed due to an expected increase in workload as a result of the tax credit for employers who employ an apprentice participating in an approved apprenticeship program.