An Act To Create Jobs and Slow Climate Change by Promoting the Production ofNatw-al Resources Bioproducts
Maine Legislature, Session 129, LD 1698
Committee Amendment CA_A-HA_A_H731 (House)

HOUSE AMENDMENT "/t "to COMMITTEE AMENDMENT "A" to H.P. 1213, 
L.D. 1698, Bill, "An Act To Create Jobs and Slow Climate Change by Promoting the 
Production ofNatw-al Resources Bioproducts" 
Amend the amendment in section 1 in the first line (page 1, line 14 in amendment) by 
striking out the following: 0HBH
and inserting the following: 'LLL' 
Amend the amendment in section 1 in paragraph HHH in the first line (page 1, line 
in amendment) by striking out the following: 
11HHH
and inserting the following: 
'LLL1 
Amend the amendment in section 1 in paragraph HHH in the 3rd line (page 1, line 17 
in amendment) by striking out the following: 
115219-VV" and inserting the following: 
'5219-XX:1 
Amend the amendment by inserting after paragraph HHH the following: 
'Amend the bill in section 1 in subsection 5 in the last line (page 1, line 7 in L.D.) by 
striking out the following: 
112020
and inserting the following: 12021' 
Amend the bill in section 2 in the first line (page 1, line 8 in L.D.) by striking out the 
following: 
115219-VV" and inserting the following: '5219-XX' 
Amend the bill in section 2 in §5219-VV in the first line (page 1, line 9 in L.D.) by 
striking out the following: 
115219-VV" and inserting the following: '5219-XX' ' 
Amend the amendment by inserting after subparagraph (4) the following: 
'Amend the bill in section 2 in § 5219-VV by striking out subsections 2 and 3 (page 1, 
lines 33 to 36 and page 2, lines 1 to 20 in L.D.) and insetting the following: 
'2. Credit allowed, A taxpayer engaged in the production of renewable chemicals in 
the State is allowed a credit against the tax imposed by this Part on income derived during 
the taxable year from the production of renewable chemicals in the amount of 8¢ per 
pound of renewable chemical as long as the taxpayer demonstrates to the Department of 
Economic and Community Development that at least 75% of the employees of the 
contractors hired or retained to harvest renewable biomass used in the production of the 
renewable chemicals meet the eligibility conditions specified in the Employment Security 
Law. 
HOUSE AMENDMENT 
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HOUSE AMENDMENT '}t "to COMMITTEE AMENDMENT "A" to H.P. 1213, L.D. 1698 
If the taxpayer does not contract directly with those hired or retained to harvest the 
renewable biomass. the taxpayer may obtain the necessary documentation under this 
subsection from the landowner or other entity that contracts directly.' 
Amend the bill in section 2 in §5219-VV in subsection 4 in the first line (page 2, line 
in L.D.) by striking out the following: "either subsection 2 or 3
and inserting the 
following: 'subsection 2' 
Amend the bill in section 2 in §5219-VV in the last indented paragraph (page 2, line 
in L.D.) by striking out the following: 
112020
and inserting the following: 
12021
Amend the bill in section 2 in §5219-VV by renumbering the subsections to read 
consecutively. 
Amend the bill in section 3 in the 3rd line (page 2, line 35 in L.D.) by striking out the 
following: 
115219-VV
and inserting the following: 15219-XX'' 
SUMMARY 
This amendment changes the credit allowed under the bill to remove the variable 
credit of between 7 ¢ and 12¢ per pound of renewable chemical, which is based on the 
certification level of the contractors hired or retained to harvest the renewable biomass 
and the residency of those contractors' employees, to a flat credit of 8¢ per pound of 
renewable chemical as long as the taxpayer demonstrates to the Department of Economic 
and Community Development that at least 75% of the employees of the contractors hired 
or retained to harvest renewable biomass used in the production of the renewable 
chemicals meet the eligibility conditions specified in the Employment Security Law, in 
the Maine Revised Statutes, Title 26, chapter 13. This amendment also delays by one 
year the application date of the tax credit. 
This amendment also corrects numbering conflicts in the bill and Committee 
Amendment "A" created when a chaptered law enacted provisions with the same 
paragraph letter or section number. 
SPONSORED BY: ~ 
1--~---
(Representative FEE.Au, R.) 
=-~ 
TOWN: Biddeford 
FISCAL NOTE REQl:IRED 
(See attached.) 
. _ 
-'--"ii.U 
HOUSE AMENDMENT 
Revised: 03/05/20 frac 
LD 1698 
LR 1741(07) 
An Act To Create Jobs and Slow Climate Change by Promoting the Production of Natural Resources 
Bioprnducts 
Fiscal Note for House Amendment '~' to Committee Amendment II A 
Sponsor: Rep. Fecteau of Biddeford 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
$0 
$0 
$0 
FY 2020-21 
$0 
$0 
$0 
Projections 
FY 2021-22 
($45,125) 
$45,125 
$2,375 
Projections 
FY 2022-23 
($54,031) 
$54,031 
$2,844 
The bill as currently engrossed reduced General Fund revenue by $45,125 in fiscal year 2021-22 and $87,875 in fiscal 
year 2022-23 and reduced Other Special Revenue Funds revenue by $2,375 in fiscal year 2021-22 and $4,625 in fiscal 
year 2022-23. This amendment delays the application date one year from on or after January 1, 2020 to on or after 
January 1, 2021. This completely restores the revenue loss in fiscal year 2021-22. The amendment also makes the 
eligibility criteria for entities to qualify for the tax credit more restrictive by increasing the percentage of employees 
of entities hired to harvest renewable biomass that must meet the eligibility conditions for that entity to receive the 
credit from 50% to 75%. Assuming that 25% of the entities who would have met the lower 50% criteria will not meet 
the higher 75% criteria and will not be eligible for the credit, the incremental impact compared to the engrossed bill is 
to increase (reduce the loss) General Fund revenue by $54,03 t in fiscal year 2022-23 and increase Local Govemment 
Fund revenue by $2,844 in fiscal year 2022-23, 
LR! 741 (07) - Fiscal Note - Page I of l