ME LD1491

Creates a tax credit of up to $18,000 per year for new attorneys who begin practicing law in underserved areas of Maine after January 1, 2026

Eligible attorneys must commit to practicing full-time in an underserved area for at least 5 years; credit can be claimed for the first year (after 6 months of eligibility) and each of the 4 subsequent years

Directs the Maine Commission on Public Defense Services to identify which areas of the state are underserved by attorneys

Requires the Commission to submit annual reports starting January 15, 2027 analyzing the credit's effectiveness in attracting attorneys to underserved areas

The tax credit is non-refundable and the Commission may adopt routine technical rules to implement the program