An Act To Protect Economic Competitiveness in Maine by Extending the End Date for Pine Tree Development Zone Benefits
Maine Legislature, Session 130, LD 0730
Committee: Innovation, Development, Economic Advancement and Business
Sponsors: DAUGHTRY
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. 730
S.P. 281
In Senate, March 5, 2021
An Act To Protect Economic Competitiveness in Maine by 
Extending the End Date for Pine Tree Development Zone Benefits
Received by the Secretary of the Senate on March 3, 2021.  Referred to the Committee on 
Innovation, Development, Economic Advancement and Business pursuant to Joint Rule 308.2 
and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator DAUGHTRY of Cumberland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  30-A MRSA §5250-J, sub-§5, as amended by PL 2017, c. 440, §3, is 
further 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, 2021 2024, 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, 2031 2034.
Sec. 2.  35-A MRSA §3210-E, sub-§6, as amended by PL 2017, c. 440, §6, is 
further amended to read:
6.  Repeal.  This section is repealed December 31, 2031 2034.
Sec. 3.  36 MRSA §1760, sub-§87, as amended by PL 2017, c. 440, §7, 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, 2031 2034, whichever occurs first.  For a business that applies for 
certification as a qualified Pine Tree Development Zone business with the Commissioner 
of Economic and Community Development on or after January 1, 2019, the exemption 
provided by this subsection requires a qualified Pine Tree Development Zone business to 
obtain a certificate of qualification issued by the Commissioner of Economic and 
Community Development pursuant to Title 30‑A, section 5250‑O.  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 2017, c. 440, §10, is 
further amended to read:
A.  Reimbursements made by the assessor pursuant to subsection 2, paragraph A 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 2 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, 2031 
2034, whichever occurs first.
Sec. 5.  36 MRSA §2529, sub-§3, as amended by PL 2017, c. 440, §11, 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, 2032 2035.
Sec. 6.  36 MRSA §5219-W, sub-§4, as amended by PL 2017, c. 440, §12, 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, 2032 2035.
Sec. 7.  36 MRSA §6754, sub-§1, ¶D, as amended by PL 2017, c. 440, §13, 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, 2031 2034.
SUMMARY
This bill changes the date after which a qualified Pine Tree Development Zone business 
in a tier 1 location may not be certified from December 31, 2021 to December 31, 2024.  It 
also changes the date that all Pine Tree Development Zone benefits are terminated from 
December 31, 2031 to December 31, 2034 and makes corresponding changes in several 
sections of law.