Maine 2023-2024 Regular Session

Maine House Bill LD1355

Introduced
3/28/23  
Refer
3/28/23  
Refer
3/28/23  

Caption

An Act to Establish a Behavioral Health Employment Income Tax Credit for Student Loan Payments

Impact

If enacted, LD1355 will have a significant impact on state laws regarding tax credits for professional services and student loan assistance. By focusing specifically on behavioral health clinicians, the bill aims to ease the financial burden associated with student loans, thereby potentially attracting and retaining more professionals in a critical area of healthcare. Notably, the legislation also includes provisions that require clinicians to be engaged in their practice for at least five years and to be licensed in the state to qualify for the enhanced credit.

Summary

LD1355 aims to establish a Behavioral Health Employment Income Tax Credit for student loan payments, particularly for qualified individuals working as behavioral health clinicians. The bill amends the existing tax credit framework to double the maximum tax credit that these clinicians can receive from $2,500 to $5,000, along with increasing the total lifetime credit cap from $25,000 to $50,000. The intent behind the bill is to incentivize professionals in the behavioral health field to address the critical shortage of mental health services, particularly in the wake of the ongoing mental health crisis exacerbated by the COVID-19 pandemic.

Sentiment

The sentiment around LD1355 appears to be generally positive among supporters, particularly those in the healthcare and mental health advocacy communities. They argue that the bill represents a necessary step to support mental health professionals whose roles are essential to ensuring community well-being. However, there may be concerns regarding the financial implications of expanding tax credits, especially in the context of the state budget and other funding commitments.

Contention

While the bill has garnered support, there are underlying concerns regarding the allocation of state resources and how it affects the budget. Critics may question whether focusing exclusively on behavioral health clinicians adequately addresses the broader challenges in the healthcare system, including the necessity of supporting various other healthcare professions. The emergence of such targeted tax credits could lead to discussions about equity and coverage for other necessary health service providers.

Companion Bills

No companion bills found.

Previously Filed As

ME A1818

Establishes gross income tax credit and corporation business tax credit for student loan payments.

ME A1597

Establishes gross income tax credit and corporation business tax credit for student loan payments.

ME S744

Establishes gross income tax credit and corporation business tax credit for student loan payments.

ME S1451

Establishes gross income tax credit and corporation business tax credit for student loan payments.

ME LD1574

An Act to Amend the Credit for Educational Opportunity and Student Loan Repayment Tax Credit

ME AB386

Personal Income Tax Law: Corporation Tax Law: credits: student loan payments.

ME A4813

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

ME S3017

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

ME A2176

"Student Loan Debt Relief Tax Credit Act"; establishes gross income tax credit of up to $5,000 for certain student loan payments and makes an appropriation.

ME HB2547

Establishing the “Stay in State” tax credit

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