An Act To Create Transparency in Maine's Economic Development Spending
Maine Legislature, Session 127, LD 0934
Committee: Taxation
Sponsors: DILL, STANLEY, ALFOND, HASKELL, LIBBY, SAVIELLO, BLACK, MARTIN
Amends: 36 MRSA §191, 36 MRSA §199-E

Legislative Document 
No. 934 
S.P. 325 
In Senate, March 17, 2015 
An Act To Create Transparency in Maine's Economic Development 
Spending 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator DILL of Penobscot. 
Cosponsored by Representative STANLEY of Medway and 
Senators: ALFOND of Cumberland, HASKELL of Cumberland, LIBBY of Androscoggin, 
SAVIELLO of Franklin, Representatives: BLACK of Wilton, MARTIN of Eagle Lake. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §191, sub-§2, ¶¶XX and YY, as enacted by PL 2013, c. 331, 
Pt. B, §5, are amended to read: 
XX.  The disclosure of information by the assessor to the board, except that such 
disclosure is limited to information that is pertinent to an appeal or other action or 
proceeding before the board; and 
YY.  The inspection and disclosure of information by the board to the extent 
necessary to conduct appeals procedures pursuant to this Title and issue a decision on 
an appeal to the parties.  The board may make available to the public redacted 
decisions that do not disclose the identity of a taxpayer or any information made 
confidential by state or federal statute.; and 
Sec. 2.  36 MRSA §191, sub-§2, ¶ZZ is enacted to read: 
ZZ.  For tax years beginning on or after January 1, 2015, the disclosure of 
information regarding beneficiaries of economic development tax expenditures under 
section 199-E. 
Sec. 3.  36 MRSA §199-E is enacted to read: 
§199-E.  Economic development incentive transparency 
1.  Economic development spending.  By September 1st annually, the Department 
of Economic and Community Development shall provide to the Office of Tax Policy 
within the bureau a report identifying the amounts of state spending under the jurisdiction 
of the Department of Economic and Community Development in the previous calendar 
year.  The report must identify amounts spent by each program under the jurisdiction of 
the department, the value of funds or services provided to each business under each 
program and the administrative costs of each program.  Amounts provided to businesses 
receiving less than $5,000 during the fiscal year may be reported in the aggregate, and the 
report must specify the number of businesses included in the aggregate. 
2.  Economic development tax expenditures.  By September 1st annually, the 
bureau shall identify the actual revenue loss during the previous fiscal year for each 
economic development tax expenditure and each business receiving $5,000 or more from 
economic development tax expenditures during the fiscal year.  Amounts received by 
businesses receiving less than $5,000 during the fiscal year may be identified in the 
aggregate, and the report must specify the number of businesses included in the 
aggregate.  
For the purposes of this section, "economic development tax expenditure" means a tax 
expenditure with a major purpose of providing an incentive for economic or job growth in 
the State.  The assessor shall adopt rules identifying the specific provisions of law that 
meet the definition of "economic development tax expenditure."  Rules adopted under 
this subsection are major substantive rules as defined in Title 5, chapter 375, subchapter 
2-A. 
3.  Report.  The Office of Tax Policy within the bureau shall submit a report to the 
Legislature by November 1st annually. The report must contain the information identified 
under subsections 1 and 2.  The office shall at the same time post the information on the 
office's publicly accessible website in the form of a spreadsheet that may be downloaded 
by members of the public. 
SUMMARY 
This bill requires the disclosure of the names of businesses benefiting from economic 
development spending and tax expenditures in excess of $5,000 annually.  The 
Department of Economic and Community Development is required to submit information 
regarding reportable economic development spending to the Department of 
Administrative and Financial Services, Bureau of Revenue Services, Office of Tax Policy 
annually.  The Bureau of Revenue Services is required to identify businesses receiving 
$5,000 or more annually from economic development tax expenditures.  The Office of 
Tax Policy is required to submit a report annually to the Legislature regarding economic 
development spending and tax expenditures and make the information available on its 
publicly accessible website.