The amendment would allow the court to certify eligible attorneys for the tax credit through 2028 and report on where they practice.
The amendment text allows the court to certify up to five eligible attorneys each year through 2028. The court must remove anyone who no longer qualifies.
The court or its designee would report on attorneys claiming the credit and where they practice, with recommendations about underserved areas and certification numbers.
The amendment text allows the court to certify up to five eligible attorneys each year through 2028. This applies to attorneys eligible for the Access to Justice tax credit. The court must verify each year that certified attorneys remain eligible and must remove anyone who no longer qualifies. Certification is described for each year from 2022 through 2028; an attorney loses eligibility starting in the tax year they are removed.
The court or its designee submits a report on the tax credit to the Legislature's taxation committee. The report covers attorneys claiming the credit and the areas where they practice. The report must recommend a definition of an underserved area, list places that meet it, and recommend how many attorneys may be certified each year. The report is due February 15, 2027. The committee may submit related legislation in 2027.
No hearings or votes scheduled.