130th MAINE LEGISLATURE
		LD 731		LR 342(05)
	An Act To Establish a Program To Assist Regional Firefighter Training Programs, To Provide Tax Credits to Businesses That Employ Volunteer Firefighters and Emergency Medical Services Persons and To Provide Benefits to Volunteer Firefighters and Emergency Medical Services Persons
	Fiscal Note for Bill as Engrossed with: C "A" (S-187) S "A" (S-604) to C "A" (S-187)
	Committee: Taxation
Fiscal Note
			FY 2021-22	FY 2022-23	Projections  FY 2023-24	Projections  FY 2024-25
Net Cost (Savings)
	General Fund		$0	$369,875	$332,500	$332,500
Appropriations/Allocations
	General Fund		$0	$33,000	$0	$0
Revenue
	General Fund		$0	($336,875)	($332,500)	($332,500)
	Other Special Revenue Funds		$0	($13,125)	($17,500)	($17,500)
Fiscal Detail and Notes
	This bill provides a tax credit for businesses that employ volunteer firefighters and emergency medical service persons. The credit reduces General Fund revenue by $336,875 and Local Government Fund revenue by $13,125 in fiscal year 2022-23. The bill includes a one time General Fund appropriation of $33,000 in fiscal year 2022-23 to the Department of Administrative and Financial Services for computer programming costs to add lines to tax returns.
	LD 2041, "An Act to Correct Errors in Recently Enacted Legislation", includes ongoing General Fund appropriations of $200,000 annually beginning in fiscal year 2022-23 to a newly created Regional Fire Service Training Fund within the Maine Community College System to provide grants to municipalities for regional fire service training.