121st Maine Legislature
		Office of Fiscal and Program Review
		LD 148
		An Act to Clarify Employment Status of Owner-operators in the Trucking Industry
		LR 0778(01)
		Fiscal Note for Original Bill
		Sponsor: Sen. Martin
		Committee: Labor
		Fiscal Note Required: Yes
Fiscal Note
This bill has no impact on state funds.
Fiscal Detail and Notes
	Although there would be no impact on state funds, this proposal raises a conformity issue with the Federal Unemployment Tax Act, Section 3303 (a)(1) and would jeopardize employers' Federal Unemployment Tax Act Additional tax credit which is a federal tax credit available to employers if certain conditions are met.  The Department of Labor estimates the Employer Additional tax credit to be between $145 million and $150 million in 2002.