An Act To Create Jobs and Slow Climate Change by Promoting the Production of Natural Resources Bioproducts
Maine Legislature, Session 129, LD 1698
Committee Amendment CA_A-SA_A_S450 (Senate)

SENATE 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 of Natural Resources Bioproducts" 
Amend the amendment in section 1 in the first line (page 1, line 14 in amendment) by 
striking out the following: 
11HHH
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: 
'LLL' 
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' 
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: '2021' 
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 inserting 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 the contractors hired or retained to harvest 
renewable biomass used in the production of the renewable chemicals are 3rd-party 
certified by the Northeast Master Logger program or successor program. 
SENA TE AMENDMENT 
SENATE AMENDMENT" ft "to COMMITTEE AMENDMENT "A" to H.P. 1213, L.D. 1698 ( 
~ L\ 
If the taxpayer does not contract directly with those hired or retained to harvest the 
renewable biomass, the taxpayer may obtain the necessary documentation of compliance 
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: "2020" and inserting the following: '2021' 
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: "5219-VV" and inserting the following: '5219-XX'' 
SUMMARY 
This amendment incorporates the substance of House Amendment "A" except that it 
requires the taxpayer to demonstrate to the Department of Economic and Community 
Development that all contractors hired or retained to harvest renewable biomass used in 
the production of the renewable chemicals are 3rd-party certified by the Northeast Master 
Logger program or successor pro 
SPONSORED BY: 
, 
, -v . 
-
,, 
- ,CV,._,,, 
(Senator DILL) 
COUNTY: Pentfbscot 
FISCALXOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 03/17 /20 Mac 
LD 1698 
LR 1741(09) 
An Act To Create Jobs and Slow Climate Change by Promoting the Production of Natural Resources 
Bioproducts 
Fiscal Note for Senate Amendment 'R' to Committee Amendment "A" 
Sponsor: Sen. Dill of Penobscot CS -l\ r;6' 
Fiscal Note Required: Yes 
~) 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
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 
$10,575 
($10,575) 
($298) 
This amendment changes the criteria of eligibility for the tax credit by eliminating the requirement that 75% of 
employees of contractors meet certain eligibility conditions and instead requiring contractors to be 3rd-party ce11ified 
by the Northeast Master Logger program. This amendment retains the delay of 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. It is anticipated that more contractors would qualify for the tax credit. Th.is would increase the revenue loss 
already in the bill by an estimated $10,575 in fiscal year 2022-23. The revenue loss in the Local Government Fund 
would also increase by small amounts. 
LR1741(09)- Fiscal Note - Page 1 of 1