An Act To Promote Workforce Development and Provide an Economic Stimulus for Maine-based Filmmakers and Supporting Businesses
Maine Legislature, Session 128, LD 1450
Committee Amendment CA_A_S228 (Senate)
Amends: 5 MRSA §13090-L, 36 MRSA §6901, 36 MRSA §6902

COMMITTEE AMENDMENT "A" to S.P. 501, L.D. 1450, Bill, "An Act To 
Promote Workforce Development and Provide an Economic Stimulus for Maine-based 
Filmmakers and Supporting Businesses" 
Amend the bill by striking out all of section 2 and inserting the following: 
'Sec. 2. 5 MRSA §13090-L, sub-§2-A, ,r:F, as enacted by PL 2009, c. 470, §1, is 
amended to read: 
F. "Visual media production expense" means an expense directly incurred in this 
State for preproduction, production or postproduction of a visual media production 
certified under this section. "Visual media production expense" includes wages and 
salaries of individuals employed in the production on which taxes have been paid or 
accrued if those wages do not exceed $50,000 per individual and payments to a 
temporary employee-leasing company, as defined in Title 36, section 6901, 
subsection 3-A, and other contractual payments for the services of individuals 
working in the State if those payments do not exceed $50,000 per individual 
providing services in the production. "Visual media production expense" includes the 
cost of construction; operations; editing and related services; music, photography and 
film processing, including transfenfog film to tape or a digital format; sound 
recording, mixing and synchronization; lighting, makeup, wardrobe and accessories; 
transportation, not including airfare; food and lodging for cast members and crew; 
insurance and bonding; and the rental of facilities and equipment, including location 
fees. 
"Visual media production expense" does not include expenses incurred in 
marketing or advertising a visual media production or in printing or disseminating a 
visual media production. "Visual media production expense" does not include wages 
paid to a qualified employee of a qualified business pursuant to Title 36, chapter 917.' 
Amend the bill in section 3 in subsection 3 in paragraph C in the 2nd line (page 1, 
line 39 in L.D.) by striking out the following: "$75,000" and inserting the following: 
'$75,000 $25,000' 
Amend the bill in section 3 in subsection 3 by striking out all of paragraphs G to I 
(page 2, lines 13 to 17 in L.D.) and inserting the following: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to S.P. 501, L.D. 1450 
'G. Provide any other infonnation required by the depatiment; and 
H. Provide a projected schedule for preproduction, production and postproduction of 
the visual media production that shows that the production principal photography will 
begin within@ 120 days after ce1iification pursuant to this subsection.' 
Amend the bill in section 3 in the blocked paragraph in the 3rd to last line (page 2, 
line 25 in L.D.) by striking out the following "-4-1" and inserting the following: '4' 
Amend the bill by striking out all of section 4 and inse1iing the following: 
'Sec. 4. 5 MRSA §13090-L, sub-§4, as amended by PL 2011, c. 285, §1, is 
fmiher amended to read: 
4. Certified visual media production report. No later than -4- lQ weeks after 
completion of a certified visual media production, the visual media production company 
shall report, in a format specified by the Maine State Film Office or the department, its 
compliance with the requirements of subsection 3 with respect to the ce1iified visual 
media production to the Maine State Film Office.' 
Amend the bill by striking out all of sections 9 to 14 and inserting the following: 
'Sec. 9. 36 MRSA §6901, sub-§§8 to 14 are enacted to read: 
8. 
Above-the-line personnel. 
"Above-the-line personnel" means producers, 
directors, writers and cast members. 
9. 
Below-the-line personnel. 
"Below-the-line personnel" means an individual 
employed by a visual media production company who is not above-the-line personnel, 
including production and postproduction staff and supp01iing cast members and extras. 
10. Cast member. "Cast member" means a perfonner in a visual media production 
who has been assigned 5 or more speaking lines or, in the case of a nonspeaking role, is 
featured in at least 2 · scenes reacting to the events of the ongoing nairntive or being 
addressed by another pe1fonner. 
11. Extra. "Extra" means a nonstatTing cast member who appears in a nonspeaking 
or nonsinging capacity, usually in the background, of a visual media production. 
12. Principal photography. "Principal photography" means the days when the 
visual media production is being filmed, shot or recorded. "Principal photography" does 
not include days used for preproduction or postproduction. 
13. Supporting cast member. 
11Supp01iing cast member" means a performer in a 
visual media production who has been assigned less than 5 speaking lines. 
14. Visual media production expense. "Visual media production expense" has the 
same meaning as in Title 5, section 13090-L, subsection 2-A, paragraph F. 
Sec. 10. 36 MRSA §6902, sub-§1, as amended by PL 2011, c. 240, §46, is 
repealed and the following enacted in its place: 
1. 
Reimbursement of visual media production expenses. 
A visual media 
production company is allowed a reimbursement equal to 25% of all visual media 
9 
production expenses, with the exception of wages, incmTed with respect to a ce1iified 
visual media production if the visual media production company has visual media 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to S.P. 501, L.D. 1450 
production expenses of $25,000 or more with respect to that certified visual media 
production. A visual media production company is also allowed a reimbursement equal 
to 25% of ce1tified production wages paid to or with respect to an individual who is a 
resident of Maine and 20% of ce1tified production wages paid to or with respect to an 
individual who is not a resident of Maine. To qualify for reimbursement pursuant to this 
subsection: 
A. At least 25% of the above-the-line personnel used in the certified visual media 
production, not including principal actors, employed by the visual media production 
company must be residents of Maine; 
B. At least 50% of the below-the-line personnel used in the ce1tified visual media 
production, not including extras, employed by the visual media production company 
must be residents of Maine; and 
C. 
The visual media production company must provide to the assessor receipts 
verifying the infonnation rep01ied to the Maine State Film Office under Title 5, 
section 13090-L, subsection 4. The visual media production company must also 
provide, if requested by the assessor, fmiher details, including line-item analysis, for 
each visual media production expense in order to determine its legitimacy. 
The reimbursement of visual media production expenses authorized by this section may 
not exceed $750,000 per ce1tified visual media production, except that the reimbursement 
may not exceed $250,000 per episode in the case of a television series and total annual 
reimbursement of an individual tele".ision series may not exceed 10 episodes per season. 
Sec. 11. 36 MRSA §6902, sub-§2, as amended by PL 2009, c. 470, §7, is fmiher 
amended to read: 
. 24 
2. Procedure for reimbursement. Within 6 1.veeks follov,ring submission of the 
certified visual media production report pursuant to Title 5, section 13090 L, subsection 4 
weeks after the completion of a certified visual media production, a visual media 
production company shall report to the State Tax Assessor that p01iion of certified 
production 1Nages visual media production expenses paid for the ce1tified visual media 
production, together with any additional infonnation the assessor or the Maine State Film 
Office may reasonably require. The assessor shall ce1tify to the State Controller the 
amounts to be transferred to the visual media production reimbursement account 
established, maintained and administered by the State Controller from General Fund 
undedicated revenue within the withholding tax categ01y. The assessor shall pay those 
amounts to each visual media production company within 90 days of the receipt by the 
assessor of the visual media production company's complete rep01t.
Amend the bill in section 15 in subsection 4 in the first line (page 5, line 13 in L.D.) 
by striking out the following: "claiming a credit under section 5219-W" and inserting the 
8 
following: 'that is a qualified Pine Tree Development Zone business ce1tified under Title 
30-A, section 5250-0' 
Amend the bill by adding after section 15 the following: 
'Sec. 16. Application. This Act applies to visual media productions ce1tified by 
the Department of Economic and Community Development on or after the effective date 
of this Act.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "p... "to S.P. 501, L.D. 1450 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment makes changes to ce1iain provisions in the bill regarding visual 
media production reimbursement. 
1. It removes the increase in the bill in the cap on wages that can be included as a 
visual media production expense and excludes wages that are subject to reimbursement 
under the Maine Employment Tax Increment Financing Program. 
2. It removes airfare as a reimbursable visual media production expense. 
3. It deletes a provision in the bill that requires an applicant for reimbursement to be 
a resident of the State. 
4. It reduces the minimum amount that a production company must spend to qualify 
for reimbursement from $75,000 to $25,000. 
5. It provides that reimbursement for ce1iified production wages is equal to 25% with 
respect to a resident of the State and 20% with respect to an individual who is not a 
resident of the State. 
6. 
It eliminates from the bill provisions requiring that ce1iain percentages of 
production expenses must occur in the State. 
7. It retains provisions in current law requiring a visual media production company 
to repmi ce1iain infonnation to the Maine State Film Office following completion of the 
production and deletes repo1iing requirements added by the bill. 
8. It provides that a taxpayer that is ce1iified as a Pine Tree Development Zone 
business is not eligible for reimbursement. 
9. 
It provides that the changes made by the legislation apply to visual media 
productions that are ce1iified by the Department of Economic and Community 
Development on or after the effective date of the Act. 
10. It adds definitions necessary for administration of the proposed changes. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06/02/17 feac:. 
LD 1450 
LR 1111(02) 
An Act To Promote Workforce Development and Provide an Economic Stimulus for Maine-based 
Filmmakers and Supporting Businesses 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment ''A, ( S - 2 2 6) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
FY 2018-19 
Projections 
FY 2019-20 
Projections 
FY 2020-21 
$350,000 
$1,200,000 
$1,450,000 
$1,650,000 
($350,000) 
($1,200,000) 
($1,450,000) 
($1,650,000) 
The bill results in a reduction in General Fund revenue of $350,000 in fiscal year 2017-18 and $1,200,000 in fiscal 
year 201 8-19 for increased visual media production expense reimbursement. 
Additional costs to the Department of Economic and Community Development to implement the requirements of this 
legislation can be absorbed within existing budgeted resources. 
LR 1111 (02) - Fiscal Note - Page I of I