An Act To Establish the Pine Tree Development Zones Program LR2032(08)
Maine Legislature, Session 121, LD 1385
Committee Amendment CA_A-SA_B_S146 (Senate)

SENATE 
AMENDMENT "6,, to COMMITTEE 
AMENDMENT 
L.D. 
1385, 
Bill, 
"An 
Act 
To 
Establish the 
Development Zones Program" 
"A" to 
Pine 
S.P. 
Tree 
Amend 
the 
amendment 
by 
indented paragraph and all of 
lines 22 to 37 in amendment) 
striking out all of 
the emergency preamble 
the first 
(page 1, 
Further amend the amendment in the 5th indented paragraph in 
the first line (page 1, line 39 in amendment) by striking out the 
following: 
"Further 
amend" 
and inserting in its place 
the 
following: 
'Amend' 
Further 
amend 
the 
amendment 
in section 2 
in that part 
designated "§5246." in subsection 17 in paragraph A in the first 
line 
(page 
5, 
line 
in amendment) 
by inserting after the 
following: 
"demonstrates" 
the 
following: 
'to the 
Executive 
Director of the Bureau of Revenue Services in the Department of 
Administrative and Financial Services' 
Further 
amend the 
amendment in section 2 
in that part 
designated "§5246." in subsection 18 in the 9th and 10th lines 
(page 5, lines 20 
and 
in amendment) 
by striking out the 
following: 
calculated on a 
calendar year and per capita 
basis, , 
Further 
amend the 
amendment in section 2 
in that part 
designated "§5247." in subsection 1 in the next to last line 
(page 6, line 31 in amendment) by striking out the following: 
"The" and inserting in its place the following: 
'No more than 
one zone may be established in each of the areas specified in 
paragraphs A to D, except that the' 
SENATE AMENDMENT 
-~ .. 
.~, 
'~:"'" 
-, 
. "" 
:~'" 
SENATE AMENDMENT "/;" to COMMITTEE 
AMENDMENT 
"A" to S . P. 
L.D. 1385 
456, 
Further 
amend 
the 
amendment in section 2 
in that part 
designated 
"§5247." 
in subsection 
by striking out all of 
paragraphs G to I 
(page 7, lines 21 to 36 in amendment) 
and 
inserting in their place the following: 
'G. 
All property included within a Pine Tree Development 
Zone must meet one of the following: 
(1) 
The property is located within a market area for 
which the labor market unemployment rate is greater 
than the state unemployment rate at the time of the 
application: or 
(2) 
The property is included within a county in which 
the average weekly wage is below the state average 
weekly wage at the time of the application. 
In the case of a multijurisdictional or joint application. 
the requirements of this paragraph are met if the combined 
unemployment 
rate 
of 
the 
cooperating 
units 
of 
local 
government meets the requirements of subparagraph (I) or the 
average 
weekly 
wage 
of 
the 
cooperating units 
of 
local 
government. 
on 
a 
per-employed-worker 
basis, 
meets 
the 
requirements of subparagraph (2): and 
H. 
The restrictions contained in paragraph G may be waived 
for property that is contained within a labor market area 
that has sustained a greater than 5\ loss of population or 
employed 
workers 
during 
the 
3-year 
period 
immediately 
preceding the time of application if the loss was caused by 
business closings.' 
Further 
amend the 
amendment in section 2 
in that part 
designated "§5250-C." in the first paragraph in the first line 
(page 
10, 
line 
in 
amendment) 
by 
inserting 
before 
the 
following: 
"~" the following: 
'By January 15, 
2004. 
the 
commissioner shall report to the joint standing committee of the 
Legislature having jurisdiction over economic development matters 
regarding 
rulemaking 
and progress 
in 
implementing 
Pine 
Tree 
Development Zones.' 
Further 
amend the 
amendment in section 4 
in 
designated "§2529." in subsection 2 in the 9th line 
line 
in 
amendment) 
by 
striking 
out 
the 
"assumption" 
and 
inserting 
in 
its 
place 
the 
'assumptions' 
that part 
(page 11, 
following: 
following: 
Further 
amend 
the 
amendment in section 4 
in that part 
designated "§2529." in subsection 2 in the 12th line (page 11, 
SENATE AMENDMENT 
.-:\ :\. ;;;~ 
... '''f'''' 
SENATE 
AMENDMENT "/3,, to COMMITTEE 
AMENDMENT 
"A" to S.P. 
L.D. 1385 
456, 
line 48 in amendment) by striking out the following: 
inserting in its place the following: 
'and that' 
" 
Further 
amend 
the 
amendment in section 4 
in 
designated "§2529." in subsection 2 in the 14th line 
line 50 in amendment) by striking out the following: 
inserting in its place the following: 
'chapter' 
but" and 
that part 
(page 11, 
"Part" and 
Further 
amend the 
amendment in section 
in that part 
designated "§5219-W." in subsection 2 in the 13th line (page 13, 
line 1 in amendment) by striking out the following: 
"assumption" 
and inserting in its place the following: 
'assumptions' 
Further 
amend the 
amendment in section 
in that part 
designated "§5219-W." in subsection 2 in the 17th line (page 13, 
line 5 in amendment) by striking out the following: 
but" and 
inserting in its place the following: 
'and that' 
Further 
amend 
the 
amendment 
in section 5 in that part 
designated "§5219-W." in subsection 2 in the 19th line (page 13, 
line 7 in amendment) by striking out the following: 
"£.gtl" and 
inserting in its place the following: 
'chapter' 
Further amend the amendment by striking out all of section 8 
and inserting in its place the following: 
'Sec. 8. Application. 
That section of this Act that enacts 
the Maine Revised Statutes, Title 36, section 2529 applies to 
calendar years beginning on or after January 1, 
2003. 
That 
section of this Act that enacts Title 36, section 52l9-W applies 
to tax years beginning on or after January 1, 2003.' 
Further amend the amendment by striking out all of the 
emergency clause (page 14, lines 11 to 13 in amendment) 
SUMMARY 
This amendment: 
1. 
Limits the number of Pine Tree Development Zones that 
the 
Commissioner 
of 
Economic 
and 
Community 
Development 
may 
establish in each region; 
2. 
Changes the eligibility standards for zone designation 
by allowing the property to meet the requirements by having 
either an unemployment rate higher than the state rate or being 
located in a county in which the average weekly wage is lower 
than the state average; 
SENATE AMENDMENT 
SENATE AMENDMENT "8,, to COMMITTEE 
AMENDMENT 
"A" to S.P. 
L.D. 1385 
456, 
3. 
Clarifies terminology regarding average weekly wages and 
workforce; 
4. 
Clarifies the procedure for determining the apportioned 
credit for taxes paid; 
5. 
Specifies how multijurisdictional applicants meet the 
requirements of unemployment rate and average weekly wage; 
6. 
Requires 
the 
Commissioner of Economic 
and 
Community 
Development to report back to the Joint Standing Committee on 
Business, Research and Economic Development regarding rulemaking 
and other progress in implementing Pine Tree Development Zones; 
and 
7. 
Removes the emergency preamble and the emergency clause 
and provides for the application of the tax credits for years 
beginning on or after January 1, 2003. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY, ;?' ~~ 
(Senator GAGNON) 
COUNTY: 
Kennebec 
SENATE AMENDMENT 
Fiscal Detail and Notes 
Approved: 05/13/03 ~ae 
Office of Fiscal and Program Review 
LD 1385 
An Act To Establish the Pine Tree Development Zones Program 
LR2032(08) 
Fiscal Note for Senate Amendment 'fj' to Committee Amendment "A" 
Sponsor: Sen. Gagnon of Kennebec 
Fiscal Note Required: Yes 
Fiscal Note 
Potential current bienniem revenue decrease - General Fund 
Current biennium cost increase - General Fund 
This amendment will increase the areas eligible for designation as a Pine Tree Development Zone and may increase 
the revenue loss associated with this bill. The amount of the potential additional impact will depend on whether the 
Commissioner of Economic and Community Development designates a zone meeting the expanded defmition through 
the application process for the 4 zones undesignated within the bill. This amendment also increases the administrative 
costs to Maine Revenue Services by approximately $72,000 in fiscal year 2003-04 and $94,000 in fiscal year 2004-05. 
This increase represents the cost of one Policy Development Specialist position identified by Maine Revenue Services 
as necessary to review Pine Tree Development Zone applications to determine if the expansion would occur elsewhere 
in the state absent these benefits. If this position is not funded there may be delays in the approval of applications 
and/or adverse effects on other programs. 
LR2032(8) - Fiscal Note - Page 1 of 1