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LD 1491

An Act To Provide A Tax Credit For New Attorneys Practicing In Underserved Areas

132nd Legislature (2025-2026) Introduced by Mark Babin and 3 co-sponsors

Proposes a state tax credit to recruit new attorneys to underserved areas, boosting access to legal services for rural communities and indigent residents.

Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
#indigent #legalservices #ruralaccess
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WeVote Research Nonpartisan
Bill Summary · LD 1491

Summary: LD 1491 – An Act To Provide A Tax Credit For New Attorneys Practicing In Underserved Areas

Overview

  • Bill number: LD 1491
  • Title: An Act To Provide A Tax Credit For New Attorneys Practicing In Underserved Areas
  • Purpose (as described by the title): Establish a state tax credit intended to encourage new attorneys to practice in underserved areas, with the aim of improving access to legal services for indigent and rural populations.
  • Status: Dead (Pursuant to Joint Rule 310.3 Placed in Legislative Files)
  • Introduced: April 8, 2025
  • Primary subjects: Indigent, Legal Services, Rural Access
  • Classification: bill (legislation under consideration)

Purpose and Intent

  • The bill seeks to create a state tax credit to incentivize new attorneys to practice in underserved areas. The underlying goal is to improve access to legal services for residents in rural or underserved communities and to address gaps in legal representation for indigent populations.

Key Provisions (Available Information)

  • The exact statutory provisions, including:
    • Eligibility criteria for “new attorneys”
    • Definition and geographic scope of “underserved areas”
    • Credit amount, duration, and any caps
    • Carryforward, refundability, or offset mechanics
    • Application and claiming process
  • Not provided in the summary. The bill would have established a tax credit framework, but the specific details are not included in the available information.

Affected Parties and Impacts

  • Primary beneficiaries: Attorneys who are new practitioners and choose to practice in designated underserved areas.
  • Indirect beneficiaries: Rural communities and indigent residents who would gain improved access to legal services if such practitioners locate in underserved areas.
  • Fiscal impact: The bill would reduce state tax revenue by the value of the credits claimed. Specific revenue effects require the bill’s numeric provisions (credit amounts and eligible populations) to be known.

Procedural History and Timeline

  • April 8, 2025: Referred to the Committee on Taxation.
  • April 8, 2025: In concurrence; ordered sent forthwith.
  • April 29, 2025: Work session held.
  • April 29, 2025: Voted ONTP (Ought Not To Pass) by the committee.
  • May 1, 2025: Reported Out - ONTP (recommended not to pass).
  • May 6, 2025: Pursuant to Joint Rule 310.3 placed in Legislative Files (DEAD) — effectively the bill did not advance.

Status and Significance

  • Status: Dead. The committee and floor actions indicate the bill did not gain approval to move forward in the legislative process.
  • Significance: Demonstrates legislative consideration of incentive-based approaches to expand legal access in underserved areas, but the specific policy design and fiscal impact were not advanced.

Notes

  • The available information does not include the bill’s text, so precise eligibility rules, credit amounts, duration, performance provisions, or sunset clauses are not specified here.
  • The process history (ONTP votes, and final dead status) suggests the committee did not support advancing the measure at that time.

Compiled from official sources — confirm details with the bill’s official record.

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