An Act To Expand Tax Increment Financing
Maine Legislature, Session 129, LD 1122
Committee Amendment CA_A_S75 (Senate)
Amends: 30-A MRSA §5222, 30-A MRSA §5225

COMMITTEE AMENDMENT "A " to S.P. 342, L.D. 1122, Bill, "An Act To 
Expand Tax Increment Financing" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 30-A MRSA §5222, sub-§14-A is enacted to read: 
14-A. Public safety facility. "Public safety facility" means a facility used primarily 
for the functions of municipal or plantation government that ensure the protection of 
residents, organizations and institutions in the municipality or plantation, including the 
provision of law enforcement, fire and emergency services. 
Sec. 2. 30-A MRSA §5225, sub-§1, ,re, as amended by PL 2011, c. 101, §13, is 
further amended to read: 
B. Costs of improvements that are made outside the tax increment financing district 
but are directly related to or are made necessary by the establishment or operation of 
the district, including, but not limited to: 
(1) That portion of the oosts. reasonably Costs related to the construction, 
alteration or expansion of any facilities not located within the district that are 
required due to improvements or activities within the district, including, but not 
limited to, sewage treatment plants, water treatment plants or other environmental 
protection devices; storm or sanitaty sewer lines; water lines; electrical lines; 
improvements to fire stations public safety facilities; and amenities on streets; 
(2) Costs of public safety improvements made neoessary by related to the 
establishment of the district; and 
(3) Costs of funding to mitigate any adverse impact of the district upon the 
municipality or plantation and its constituents. This funding may be used for 
public facilities and improvements if: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ''fo "to S.P. 342, L.D. 1122 C ':)-7~~ 
(a) The public facilities or improvements are located in a downtown tax 
increment financing district; and 
(b) The entire tax increment from the downtown tax increment financing 
district is committed to the development program of the tax increment 
financing district; 
Sec. 3. 30-A MRSA §5225, sub-§1, ,re, as amended by PL 2013, c. 184, §4, is 
further amended to read: 
C. Costs related to economic development, environmental improvements, fisheries 
and wildlife or marine resources projects, recreational trails or employment training 
O 
within the municipality or plantation, including, but not limited to: 
(1) Costs of funding economic development programs or events developed by 
the municipality or plantation or funding the marketing of the municipality or 
plantation as a business or arts location; 
(2) 
Costs of funding environmental improvement projects developed by the 
municipality or plantation for commercial or arts district use or related to such 
activities; 
(3) Funding to establish permanent economic development revolving loan funds, 
investment funds and grants; 
(4) Costs of services and equipment to provide skills development and training, 
including scholarships to in-state educational institutions or to online learning 
entities when in-state options are not available, for jobs created or retained in the 
municipality or plantation. These costs must be designated as training funds in 
the development program; 
(5) Quality child care costs, including finance costs and construction, staffing, 
training, certification and accreditation costs related to child care; 
(6) Costs associated with new or existing recreational trails determined by the 
department to have significant potential to promote economic development, 
including, but not limited to, costs for multiple projects and project phases that 
may include planning, design, construction, maintenance, grooming and 
improvements with respect to new or existing recreational trails, which may 
include bridges that are part of the trail corridor, used all or in part for all-terrain 
vehicles, snowmobiles, hiking, bicycling, cross-country skiing or other related 
multiple uses; 
(7) Costs associated with a new or expanded transit service, limited to: 
(a) Transit service capital costs, including but not limited to: transit vehicles 
such as buses, ferries, vans, rail conveyances and related equipment; bus 
shelters and other transit-related structures; and benches, signs and other 
transit-related infrastJ.ucture; and 
(b) In the case of transit-oriented development districts, ongoing costs of 
adding to an existing transit system or creating a new transit service and 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT 'A "to S.P. 342, L.D. 1122 Cs,, l S) 
limited strictly to transit operator salaries, transit vehicle fuel and transit 
vehicle parts replacements; arui 
(8) Costs associated with the development of fisheries and wildlife or marine 
resources projects; and 
(9) 
Costs related to the construction or operation of municipal or plantation 
public safety facilities, the need for which is related to general economic 
development within the municipality or plantation, not to exceed 15% of the 
captured assessed value of the development district; and 
Sec. 4. 30-A MRSA §5225, sub-§2, as enacted by PL 2001, c. 669, §1, is 
amended to read: 
2. Unauthorized project costs. Except as provided in subsection 1, paragraph C, 
subparagraph (9) and subsection 1, paragraph D, the commissioner may not approve as a 
project cost the cost of facilities, buildings or portions of buildings used predominantly 
for the general conduct of government or for public recreational purposes, including, but 
not limited to, city halls and other headquarters of government where the governing body 
meets regularly, courthouses, jails, polioe stations and other state and local government 
office buildings, recreation centers, athletic fields and swimming pools.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment expands the types of projects eligible for tax increment financing by 
including public safety facilities instead of only fire stations as allowed under current law. 
The amendment defines "public safety facility" and caps the percentage of tax increment 
financing funds per development district that may be used for public safety facilities 
located outside the district. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 04/16/19 fe.ac.. 
LD 1122 
LR 679(02) 
An Act To Expand Tax Increment Financing 
Fiscal Note for Bill as Amended by Committee Amendment 'H'' (')·1'9 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Additional costs to the Department of Economic and Community Development to implement the requirements of this 
legislation can be absorbed within existing budgeted resources. 
LR0679(02) - Fiscal Note - Page I of I