An Act To Promote Filmmaking in the State
Maine Legislature, Session 123, LD 2319
Senate Amendment SA_A_S697 (Senate)
Amends: 36 MRSA §6903

SENATE AMENDMENT" 4 " 
to H.P. 1680, L.D. 2319, Bill, "An Act To Promote 
Filmmaking in the State" 
Amend the bill by striking out everything after the enacting clause and before the 
I I 
summary and inserting the following: 
'Sec. 1. 36 MRSA §6903 is enacted to read: 
§6903. Film incentive credit for media productions in rural Maine 
1. Film incentive credit eligibility. At the discretion of the Governor, a media 
production company that qualifies for reimbursement under section 6902 is allowed a 
film incentive credit under this section if the media production is a feature film that meets 
the following requirements. 
A. 
The estimated production expenditures for activities in the State exceed 
$1 ,500,000 but do not exceed $10,000,000. 
B. The primary time period of activities in the State occurs between September I, 
2008 and January 1,2009. 
C. The primary location of filming occurs in rural areas in the State. 
2. Amount of film incentive credit. A media production company determined 
eligible for a film incentive credit under subsection I is allowed a credit equal to 50% of 
the certified production wages of the media production company that are related to the 
media production in this State but no more than $800,000. The film incentive credit under 
this section is in addition to any other reimbursement or credits to which the media 
production company is entitled. 
3. 
Procedure for claiming film incentive credit. 
By July 1, 2010 a media 
production company shall report to the Governor the amount of certified production 
wages eligible for the film incentive credit under this section, together with any additional 
information the Governor may reasonably require. The Governor, upon determining that 
the media production company is eligible for the film incentive credit under this section, 
shall provide certification of the Governor's determination to the State Tax Assessor and 
to the Department of Economic and Community Development. The assessor shall report 
to the commissioner the film incentive credit amount to which a media production 
SENA TE AMENDMENT 
SENATE AMENDMENT" it, to H.P. 1680, L.1l. 2319 
company is entitled. The commissioner shall pay the credit amount to each certified 
media production company in 4 equal annual installments beginning in July 2010 and in 
July of each of the following 3 years. The film incentive credit under this section IS 
subject to the same audit provisions as under section 6902, subsection 3.' 
SUMMARY 
This amendment provides the Governor with the discretion of determining whether a 
media production company is eli 
r a film incentive credit. 
SPONSOREDBY: ______ ~~~~~~~~----
(Senator MARTIN) 
COUNTY: Aroostook 
.FISCAL \(! I i I~Hllll{£D 
(~ee aUached) 
SENATE AMENDMENT 
Approved: 0411 8/08 Mac 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
LD 2319 
LR 3645(03) 
An Act To Promote Filmmaking in the State 
Fiscal Note for Senate Amendment "A " 
Sponsor: Sen. Martin of Aroostook 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
$0 
$0 
2008-09 
$0 
$0 
$0 
$0 
Projections 
2009-10 
$0 
$0 
$0 
$0 
Projections 
2010-11 
$10,400 
$200,000 
$189,600 
$10,400 
As amended, it is assumed that the film incentive credit will be paid as a General Fund appropriation rather than a tax 
credit. This assumption increases the General Fund cost of the bill by $10,400 in fiscal year 2010-1 1. 
LR3645(03) - Fiscal Note - Page I of I