An Act To Attract Investment to Loring Commerce Centre
Maine Legislature, Session 127, LD 1670
Committee: Taxation
Sponsors: MARTIN, EDGECOMB, LONG, SAUCIER, WHITE, WILLETTE
Amends: 5 MRSA §13080-Q, 5 MRSA §13080-S

Legislative Document 
No. 1670 
H.P. 1141 
House of Representatives, March 23, 2016 
An Act To Attract Investment to Loring Commerce Centre 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative MARTIN of Eagle Lake.  (GOVERNOR'S BILL) 
Cosponsored by Senator EDGECOMB of Aroostook and 
Representatives: EDGECOMB of Fort Fairfield, LONG of Sherman, MARTIN of Sinclair, 
McELWEE of Caribou, SAUCIER of Presque Isle, WHITE of Washburn, Senator: 
WILLETTE of Aroostook. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  5 MRSA §13080-Q, sub-§1, as enacted by PL 1995, c. 644, §2, is 
amended to read: 
1.  Fund to receive income tax revenues from job creation.  Subject to the 
provisions of subsection 2 and section 13080-S, the fund must receive annually from the 
State 50% 100% of the employment tax increment. 
Sec. 2.  5 MRSA §13080-S, sub-§§1 and 2, as enacted by PL 1995, c. 644, §2, 
are amended to read: 
1.  Certification by authority.  The authority shall certify annually to the assessor by 
September 30th October 31st of each year, beginning in 1997 2016, the following 
information: 
A.    Employment, payroll and state withholding data necessary to calculate the base 
level of employment; 
B.    The total number of employees added during the previous year within the base 
area above the base level of employment, including additional associated payroll and 
withholding data necessary to calculate the gross employment tax increment and 
establish the appropriate payment to the fund; 
C.    A listing of all employers within the base area that pay withholding taxes, the 
locations of those employers and the number of employees at each location; and 
D.    A listing of all affiliated businesses and affiliated groups, data regarding current 
employment, payroll and state income withholding taxes for each affiliated business 
within the base area. 
2.  Approval of payment.  Upon receipt of the information required by this section, 
the assessor shall review the information in a timely fashion by December 1st 
immediately following receipt of the information.  If the assessor determines that the 
requirements of this article are satisfied, the assessor shall approve payment to the fund. 
Sec. 3.  5 MRSA §13080-S, sub-§3, as amended by PL 2009, c. 571, Pt. LL, §1, 
is further amended to read: 
3.  Deposit and payment of revenue.  On or before July 15th December 15th of each 
year, if the approval of the assessor has been issued pursuant to subsection 2, the 
Commissioner of Administrative and Financial Services shall deposit an amount equal to 
50% 100% of the employment tax increment for the preceding year into a contingent 
account established, maintained and administered by the Commissioner of Administrative 
and Financial Services State Controller.  On or before July 31st December 31st of each 
year, the Commissioner of Administrative and Financial Services assessor shall pay that 
amount to the fund. 
Sec. 4.  Effective date.  This Act takes effect August 1, 2016. 
SUMMARY 
The purpose of this bill is to improve the competitiveness of and ability to attract 
private investment at Loring Commerce Centre, which is operated by the Loring 
Development Authority of Maine at the former Loring Air Force Base.  The bill increases 
the amount of employment tax increment paid to the Loring Job Increment Financing 
Fund from 50% to 100%.  The bill requires the Loring Development Authority of Maine 
to provide to the State Tax Assessor by October 31st, rather than September 30th, of each 
year certain information relating to employment in the former Loring Air Force Base 
area.  The bill also clarifies, in order to reflect current administrative practice, that it is the 
State Controller that administers the employment tax increment contingent account and 
that it is the assessor that pays the employment tax increment amount into the fund.  By 
December 1st of each year, the assessor is directed to calculate the amount to be paid to 
the fund and pay that amount to the fund by December 31st; current law requires the 
Commissioner of Administrative and Financial Services to make the payment by July 
31st of each year.