| | | 1.__Credit allowed.__A taxpayer with a disability is allowed a | | credit against the taxes otherwise due under this Part equal to | | 25% of the tax otherwise imposed on that individual by this Part. | | In no case may this credit reduce the Maine income tax to less | | than zero. For purposes of this section, "taxpayer with a | | disability" means a taxpayer who meets the definition of an | | individual with a disability under the federal Americans with | | Disabilities Act of 1990 and has a disability that constitutes an | | impediment to obtaining or maintaining employment or to making | | the transition from school to work. |
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| | | 2.__Refund.__If the credit allowed by this section exceeds the | | taxpayer's liability under this Part, the credit allowed by this | | section may result in a refund in the amount by which the credit | | exceeds the liability. |
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| | | Sec. C-1. 5 MRSA Pt. 29 is enacted to read: |
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| | | EMPLOYMENT OF INDIVIDUALS WITH DISABILITIES |
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| | | In order to provide equal opportunity in all aspects of State | | Government to qualified individuals with disabilities, each | | department, agency and instrumentality of the State shall: |
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| | | 1. Periodic review.__ Review, on a periodic basis, the | | adequacy of hiring, placement and advancement practices within | | that department, agency or instrumentality of the State with | | respect to individuals with disabilities; |
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| | | 2. Plan.__Develop by January 1, 2007 and update annually | | thereafter a plan to increase the opportunities for individuals | | with disabilities to be employed by that department, agency or | | instrumentality of the State. This plan must include a | | description of the extent to which the special needs of employees | | who are individuals with disabilities are being met; |
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| | | 3.__Outsourcing; leases.__In its contracts governing functions | | and duties that are outsourced and in its contracts |
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