| Current law allows a business to deduct from its income for |
| Maine income tax purposes an amount equal to the business' |
| federal new jobs credit or work opportunity credit. This bill |
| allows a business also to deduct any amount received under the |
| federal empowerment zone employment credit program, which |
| provides tax incentives to businesses who hire employees who live |
| and work in federally designated "empowerment zones." |
