Maine Legislature, Session 121, LD 1916
Committee Amendment CA_A-HA_B_H946 (House)
Amends: 36 MRSA §5219-W

HOUSE 
AMENDMENT 
" 13'i' to COMMITTEE 
AMENDMENT 
1418, 
L.D. 
1916, 
Bill, 
"An 
Act 
To 
Correct 
Inconsistencies in the Laws of Maine" 
"A" to H.P. 
Errors 
and 
Amend the amendment in Part D by inserting after section 4 
the following: 
'Sec. D-5. 36 MRSA §5219-W, sub-§§l and 2, as enacted by PL 
2003, c. 451, Pt. NNN, §5 and affected by §8, are amended to read: 
1. 
Credit allowed. 
Except as provided by subsection 2, a 
taxpayer that is a qualified Pine Tree Development Zone business 
as defined in Title 30-A, section lia4i 5250-1, subsection 17 is 
allowed a credit in the amount of: 
A. One hundred percent of the tax that would otherwise be 
due under this Part for each of the first 5 taxable years 
that the taxpayer is required to file a return pursuant to 
this 
Part 
beginning 
after 
the 
taxpayer 
commences 
its 
qualified business activity, 
as 
defined in Title 
30-A, 
section lia4e 5250-I, subsection 16; and 
B. 
Fifty percent of the tax that would otherwise be due 
under this Part for each of the taxable years beginning with 
the 6th taxable year and ending with the 10th taxable year 
that the taxpayer is required to file a return pursuant to 
this 
Part 
after 
the 
taxpayer 
commences 
its 
qualified 
business activity, as defined in Title 30-A, section §d4e 
5250-I, subsection 16. 
HOUSE AMENDMENT 
~t::J. 
~. 
HOUSE 
AMENDMENT "B" to COMMITTEE 
AMENDMENT "A" to H.P. 
L.D. 1916 
1418, 
2. 
Apportioned credit in certain circUDlstances. 
In the 
case of 
a qualified Pine Tree Development 
Zone business, 
as 
defined in Title 30-A, section §a49 5250-1, subsection 17, that 
has a business presence in the State other than that conducted 
within a Pine Tree Development Zone, as defined by Title 30-A, 
section §a49 5250-I, subsection 13, including, but not limited 
to, 
a qualified Pine Tree Development Zone business that is 
required to file a 
combined report pursuant to section 5220, 
subsections 
and 6, 
the Maine 
income tax liability 
~f the 
qualified Pine Tree Development Zone business, and the affiliated 
members of its unitary group, if any, 
upon which the credit 
provided for in this section must be calculated based upon a pro 
forma determination. 
The pro forma determination must be based 
on the assumptions that all of the business activities conducted 
by the qualified Pine Tree Development Zone business and the 
affiliated members of its unitary 
group, if any, within this 
State constitute a unitary business and that only the qualified 
business activity conducted in the Pine Tree Development Zone is 
subject to tax imposed by this chapter. 
The portion of the tax 
liability of the qualified Pine Tree Development Zone business 
and the affiliated members of its unitary group, if any, related 
to the business activity conducted in the Pine Tree Development 
Zone must be determined by use of a percentage, the numerator of 
which is the property value and the payroll for the taxable year 
directly attributed to the qualified business activity of the 
business and the denominator of which is the statewide property 
value and payroll for the taxable year of the qualified business 
and the members of its unitary group.' 
Further amend the amendment by 
any 
nonconsecutive 
Part 
letter 
or 
consecutively. 
SUMMARY 
relettering or renumbering 
section 
number 
to 
read 
This 
amendment 
corrects 
cross-references 
to 
the 
laws 
governing Pine Tree Development Zones. 
SPONSORED BY: 
,J;U,.~ r. J~ ~<Nt-
(Representative NORBERT) 
TOWN: 
Portland 
HOUSE AMENDMENT