An Act To Protect Economic Competitiveness in Maine by Extending the End Date for Pine Tree Development Zone Benefits
Maine Legislature, Session 128, LD 1654
Committee: Labor, Commerce, Research and Economic Development
Sponsors: JACKSON, FREDETTE, CUSHING, HARRINGTON, MARTIN, PICCHIOTTI, STANLEY
Amends: 30-A MRSA §5250-J, 35-A MRSA §3210-E, 36 MRSA §1760, 36 MRSA §2016, 36 MRSA §2529, 36 MRSA §5219-W, 36 MRSA §6754

Legislative Document
No. 1654
S.P. 611
In Senate, November 29, 2017
An Act To Protect Economic Competitiveness in Maine by 
Extending the End Date for Pine Tree Development Zone Benefits
Submitted by the Department of Economic and Community Development pursuant to Joint 
Rule 203.
Received by the Secretary of the Senate on November 27, 2017.  Referred to the 
Committee on Labor, Commerce, Research and Economic Development pursuant to Joint Rule 
308.2 and ordered printed.
HEATHER J.R. PRIEST
Secretary of the Senate
Presented by Senator JACKSON of Aroostook.
Cosponsored by Representative FREDETTE of Newport and
Senator: CUSHING of Penobscot, Representatives: HARRINGTON of Sanford, MARTIN of 
Eagle Lake, PICCHIOTTI of Fairfield, STANLEY of Medway.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  30-A MRSA §5250-J, sub-§5, as repealed and replaced by PL 2009, c. 
461, §22, is amended to read:
5.  Termination.  A qualified Pine Tree Development Zone business located in a tier 
location may not be certified under this subchapter after December 31, 2018 2023, and 
a qualified Pine Tree Development Zone business located in a tier 2 location may not be 
certified under this subchapter after December 31, 2013.  All Pine Tree Development 
Zone benefits provided under this subchapter are terminated on December 31, 2028 2033.
Sec. 2.  35-A MRSA §3210-E, sub-§6, as enacted by PL 2009, c. 627, §5 and 
affected by §12, is amended to read:
6.  Repeal.  This section is repealed December 31, 2028 2033.
Sec. 3.  36 MRSA §1760, sub-§87, as amended by PL 2011, c. 285, §5, is further 
amended to read:
87.  Sales of tangible personal property and transmission and distribution of 
electricity to qualified development zone businesses.  Beginning July 1, 2005, sales of 
tangible personal property, and of the transmission and distribution of electricity, to a 
qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5250-I, 
subsection 17, for use directly and primarily in one or more qualified business activities, 
as defined in Title 30-A, section 5250-I, subsection 16.  The exemption provided by this 
subsection is limited for each qualified Pine Tree Development Zone business to sales 
occurring within a period of 10 years in the case of a business located in a tier 1 location, 
as defined in Title 30-A, section 5250-I, subsection 21-A, and 5 years in the case of a 
business located in a tier 2 location, as defined in Title 30-A, section 5250-I, subsection 
21-B, from the date the business is certified pursuant to Title 30-A, section 5250-O or 
until December 31, 2028 2033, whichever occurs first.  As used in this subsection, 
"primarily" means more than 50% of the time during the period that begins on the date on 
which the property is first placed in service by the purchaser and ends 2 years from that 
date or at the time the property is sold, scrapped, destroyed or otherwise permanently 
removed from service by the purchaser, whichever occurs first.
Sec. 4.  36 MRSA §2016, sub-§4, ¶A, as amended by PL 2009, c. 627, §7 and 
affected by §12, is further amended to read:
A.  Reimbursements made by the assessor pursuant to this section are limited to taxes 
paid in connection with sales of tangible personal property that occur within a period 
of 10 years in the case of a qualified Pine Tree Development Zone business located in 
a tier 1 location, as defined in Title 30-A, section 5250-I, subsection 21-A, and 5 
years in the case of a qualified Pine Tree Development Zone business located in a tier 
location, as defined in Title 30-A, section 5250-I, subsection 21-B, from the date 
the qualified Pine Tree Development Zone business receiving the property is certified 
pursuant to Title 30-A, section 5250-O or by December 31, 2028 2033, whichever 
occurs first.
Sec. 5.  36 MRSA §2529, sub-§3, as amended by PL 2009, c. 627, §9, is further 
amended to read:
3.  Limitation.  The credit provided by this section may not be claimed for calendar 
years beginning on or after January 1, 2029 2034.
Sec. 6.  36 MRSA §5219-W, sub-§4, as amended by PL 2009, c. 627, §11, is 
further amended to read:
4.  Limitation.  The credit provided by this section may not be claimed for tax years 
beginning on or after January 1, 2029 2034.
Sec. 7.  36 MRSA §6754, sub-§1, ¶D, as amended by PL 2011, c. 240, §44, is 
further amended to read:
D.  For qualified Pine Tree Development Zone employees, as defined in Title 30-A, 
section 5250-I, subsection 18, employed directly in the qualified business activity of 
a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 
5250-I, subsection 17, for whom a certificate of qualification has been issued in 
accordance with Title 30-A, section 5250-O, the reimbursement under this subsection 
is equal to 80% of Maine income tax withheld each year for which reimbursement is 
requested and attributed to those qualified employees for a period of no more than 10 
years for a tier 1 location as defined in Title 30-A, section 5250-I, subsection 21-A 
and no more than 5 years for a tier 2 location as defined in Title 30-A, section 5250-I, 
subsection 21-B. Reimbursement under this paragraph may not be paid for years 
beginning after December 31, 2028 2033.
SUMMARY
This bill extends by 5 years the end date for Pine Tree Development Zone 
certification and benefits.