129th MAINE LEGISLATURE
		LD 70		LR 91(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 2019-20	FY 2020-21	Projections  FY 2021-22	Projections  FY 2022-23
Net Cost (Savings)
	General Fund		$140,590	$1,406,856	$1,379,670	$1,385,686
Appropriations/Allocations
	General Fund		$140,590	$219,356	$192,170	$198,186
Revenue
	General Fund		$0	($1,187,500)	($1,187,500)	($1,187,500)
	Other Special Revenue Funds		$0	($62,500)	($62,500)	($62,500)
Fiscal Detail and Notes
	The bill provides for an income tax deduction for employers participating in approved apprenticeship programs and would result in a loss of General Fund revenue of $1,187,500 and a loss of Other Special Revenue Funds revenue of $62,500 in fiscal year 2020-21.  The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial Services of $33,000 in fiscal year 2020-21 for computer programming costs.
	This bill also includes General Fund appropriations of $140,590 in fiscal year 2019-20 and $186,356 in fiscal year 2020-21 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.  This assumes an effective date of October 1, 2019.