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Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:
‘Sec. 1.  36 MRSA §5219-OO  is enacted to read:
§ 5219-OO. Credit for long-distance commuters
 
1.  Definitions.     As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
 
A.  "Commute" means travel by means of a motor vehicle owned, leased or rented by an individual between the individual's primary residence and the individual's primary place of employment. The distance traveled must be computed by using the most reasonable direct route of travel.
 
B.  "Eligible mileage" means the total distance commuted by an individual during the taxable year for which the individual is not compensated by the individual's employer and for which the individual does not claim a deduction under the Code, Section 162.
 
C.  "Primary place of employment" means the location of an individual's employer to which the individual travels on average at least 3 days per week.
 
D.  "Primary residence" means the place of residence of an individual occupied by the individual as a home.
 
2.  Credit allowed.     An individual who has a round-trip commute of more than 70 miles is allowed a credit against the taxes imposed by this Part. The credit equals:
 
A.  For individuals with eligible mileage of 10,000 miles or more, $1,000; and
 
B.  For individuals with eligible mileage over 5,500 miles but less than 10,000 miles, $500.
Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.
 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
 
Revenue Services, Bureau of 0002
 
Initiative: Provides funding for one Tax Examiner position and related costs to administer the new credit for persons with significant commutes.

GENERAL FUND	2017-18	2018-19	
POSITIONS - LEGISLATIVE COUNT	0.000	1.000	
Personal Services	$0	$54,493	
			
GENERAL FUND TOTAL	$0	$54,493	
 
’
 
SUMMARY
This amendment increases to 70 miles the round-trip commuting distance that qualifies for a tax credit and changes the amount of the credit to $1,000 for individuals with a total eligible commuting mileage of 10,000 or more miles and $500 for individuals with a total eligible commuting mileage between 5,500 and 10,000 miles. The amendment also removes tolls from the calculation of the amount of the credit and provides funding for the costs associated with implementing the credit.
FISCAL NOTE REQUIRED
(See attached)