An Act To O Create the Hire American Tax Credit for Businesses That Hire Residents of the United States
Maine Legislature, Session 128, LD 1744
Committee Amendment CA_A_S395 (Senate)
Amends: 36 MRSA §2729

COMMITTEE AMENDMENT " A " to S.P. 643, L.D. 1744, Bill, "An Act To 
O 
Create the Hire American Tax Credit for Businesses That Hire Residents of the United 
States" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Create a Credit under the Commercial Forestry Excise Tax for 
Landowners Using Businesses Based in the United States' 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
1Sec. 1. 36 MRSA §2729 is enacted to read: 
§2729. Credit 
1. Credit. An owner of commercial forest land subject to tax under this chapter is 
entitled to a credit equal to 100% of the taxes assessed under this chapter if the landowner 
meets the conditions specified under subsection 2. 
2. 
Conditions of eligibility. 
To be eligible for a credit under this section, a 
landowner must: 
A. Be based in the United States; 
B. Demonstrate to the State Tax Assessor that all businesses, including forest road 
construction and trucking businesses, and contractors, including subcontractors, hired 
or retained by the landowner in the harvesting of timber on land subject to tax under 
this chapter are based in the United States and that the landowner has obtained from 
those businesses affidavits stating that at least 75% of the employees of those 
businesses are residents of the United States; and 
C. Require that all businesses employed by the landowner in the harvesting of timber 
on land subject to tax under this chapter. including contractors and subcontractors, 
are current in the payment of all taxes due the State or political subdivisions of the 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to S.P. 643, L.D. 1744 
State, including, but not limited to, payroll taxes. unemployment taxes, personal 
property taxes and sales taxes. 
For the purposes of this subsection, "based in the United States" means that a business 
maintains a bona fide place of business in the United States from which business 
operations in the United States are managed. 
3. Recapture. If the State Tax Assessor finds, after a credit under this section has 
been granted, that the landowner claiming the credit did not meet the conditions required 
under subsection 2, the State Tax Assessor shall rescind the credit and shall recapture the 
credit granted by issuing a supplemental assessment against the landowner in accordance 
with section 141, subsection 1.' 
SUMMARY 
This amendment provides a credit against the commercial forestry excise tax for 
landowners who are based in the United States and who employ and retain businesses or 
contractors that are based in the United States, that employ at least 75% United States 
residents and that are current in the payment of all state and local taxes. The amendment 
also requires recapture of the credit if a recipient is found to have been ineligible. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/18/18 feac. 
LD 1744 
LR 2658(02) 
An Act To Create the Hire American Tax Credit for Businesses That Hire Residents of the United 
States 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment '/\' (S~ 3q s) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Potential current biennium revenue decrease - General Fund 
This legislation provides a credit against the commercial forestry tax for eligible landowners. The credit could result 
in a loss of General Fund revenue if any landowners are shown to be eligible. It cannot be determined at this time how 
many landowners would be eligible for this credit. 
LR2658(02) - Fiscal Note - Page 1 of 1