130th MAINE LEGISLATURE
		LD 168		LR 538(02)
	An Act To Provide a Tax Break for Businesses That Employ People with Disabilities
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
No certificates allowing a subminimum wage exist
Fiscal Detail and Notes
	Maine law prevents the payment of a subminimum wage. The Maine Department of Labor has indicated that it is very unlikely that the Federal Department of Labor would undetake the certification process to create exemptions which give federal authority to pay subminimum wages knowing that employers in Maine cannot pay such wages. Part of the certification process involves a very complex time study that needs to be performed every six months and determines the subminimum wage. The study is based on each separate employee, even if they preform the same job. The wage is based on the employee's skill level and abilities. Two individuals performing the same job can be paid two different wages.