An Act Studying The Feasibility Of Enacting An Exemption From The Occupational Tax On Attorneys Related To Income And Pro Bono Legal Services.
If enacted, SB00347 could potentially ease the financial burden placed on lower-earning attorneys and those heavily involved in pro bono work. This could encourage more legal professionals to engage in charitable legal services while promoting access to justice for underserved populations who may otherwise be unable to afford legal representation. The committee's study would assess the implications of this exemption on state revenue and the overall legal profession in the state.
SB00347 is a proposed bill aimed at studying the feasibility of enacting an exemption from the occupational tax on attorneys related to income and the provision of pro bono legal services. Specifically, the bill envisions a scenario where attorneys who earn below a certain income threshold, or who provide extensive hours of pro bono legal services, may qualify for a tax exemption. The proposal is introduced by Senator Kissel and has been referred to the Judiciary Committee for consideration.
There may be points of contention surrounding this bill, particularly concerning the fiscal impact of such an exemption on the state's tax revenue. Supporters may argue it is a necessary measure to support public interest lawyering, while opponents could raise concerns about the potential loss of revenue necessary for state services. Additionally, determining an appropriate income threshold and the definition of 'extensive hours of pro bono services' may also present challenges during discussions and evaluations as the committee conducts its study.