An Act to Modernize Mame's Busmess Incentive Programs by Creatmg the Dmgo Busmess Incentives Program and Ehmmatmg Certam Other Tax Incentive Programs
Maine Legislature, Session 131, LD 1918
Committee Amendment CA_A_S355 (Senate)
Amends: 35-A MRSA §3210-E

COlvlN.IITTEE AMENDMENT" A" to SP 780, L D 1918, "An Act to Modernize 
Mame's Busmess Incentive Programs by Creatmg the Dmgo Busmess Incentives Program 
and Ehmmatmg Certam Other Tax Incentive Programs" 
Amend the bill m section 4 m subsection 1 m the 2nd lme (page 1, lme 15 m L D ) by 
stnkmg out the followmg "on new mcremental electricity usage" 
Amend the bill m section 4 m subsection 1 m the last lme (page 1, hne 23 m L D ) by 
stnkmg out the followmg "withm Pme Tree Development Zones" and msertmg the 
followmg 'vntlua Pme TFee D01;:elopmeB-t Zoaes' 
Amend the bill by msertmg after sect10n 4 the followmg 
'Sec. 5. 35-A MRSA §3210-E, sub-§5, as amended by PL 2011, c 413, §4, is 
further amended to read 
Electr1C1ty sales. Notwithstandmg sect10n 3210, the sale of electricity by a 
competitive electricity provider to a €J:1:1ahfiea Pme TFeo Developmeat Zoae easmess 
estaebshea aaaeF TJ:tlo 3 Q A. is exempt from the requirements of that section aB.less the 
€J:1:1alifieel Pmo TFee De11elopmeB-t Zoae easmess Feqiiosts the eomm1ss:1:0a to waive the 
e*empt1oa foF tho sale of eleetneJ:ty to that Pme TFoe D0-1;:olopmoB-t Zoao easmoss if the 
electricity is sold to 
A A qualified Pme Tree Development Zone busmess established under Title 30-A, or 
B A for-profit manufacturmg or targeted technology busmess m this State engaged m 
or that will engage m a guahfied busmess activity that will result m the add1t1on of at 
least one guahfied employee above its base level of employment m this State 1f 
(1) The busmess demonstrates that the establishment or expansion of operations 
w1thm the State would not occur absent the availab1hty of the benefits provided 
under this subsection and provides to the Department of Economic and Commumty 
Development, at a mimmum, a signed and notarized statement to this effect The 
Page I -131LR2501(02) 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to SP 780, L D 1918 
department shall determme whether the busmess has met the regurrements of this 
subparagraph, and 
(2) The busmess has received a letter of cert1ficat1on from the Comm1ss10ner of 
Economic and Commumty Development that the busmess meets the qualifications 
of this subsect10n and that descnbes the qualified busmess act1v1ty of the busmess 
The Comm1ss10ner of Economic and Commumty Development shall issue a 
certificate to a busmess after the comm1ss10ner has venfied that the busmess met 
the regmrements of this paragraph and has added at least one qualified employee 
above its base level of employment A letter of certification 1s valid for 10 years 
For the purposes of this subsection, "base level of employment" has the same meamng as 
m Title 30-A, section 5250-I, subsection 4, "qualified busmess activity" means a busmess 
act1v1ty conducted w1thm a tier 1 Pme Tree Development Zone as descnbed m Title 30-A, 
sect10n 5250-J, subsection 3-A that 1s drrectly related to manufacturmg or a targeted 
technology busmess for which the busmess receives a letter of cert1ficat1on from the 
Comm1ss1oner of Economic and Commumty Development pursuant to paragraph B, 
subparagraph (2), "qualified employee" means a qualified Pme Tree Development Zone 
employee as defmed m Title 30-A, section 5250-I, subsection 18, and "targeted technology 
busmess" means a busmess pnmardy mvolved m one or more targeted technologies as 
defmed m Title 5, section 15301, subsect10n 2 
A busmess ehg1ble for the exemption under this subsect10n may request that the 
comm1ss10n waive the exempt10n for the sale of electnc1ty to that busmess 
The comm1ss1on may adopt routme technical rules, as defmed m Title 5, chapter 375, 
subchapter 2-A, to implement this subsection ' 
Amend the bill m section 12 m §5219-AAA m subsection 1 by msertmg after paragraph 
A the followmg 
'B "Catastrophic event" means a frre, flood, hurricane, wmdstorm, earthquake or other 
snn1lar event or a declared state disaster or emergency w1thm the meanmg of Title 10, 
section 9902, subsection 1 that 1s not w1thm the control of a busmess to prevent ' 
Amend the bill m sect10n 12 m §5219-AAA m subsect10n 1 m paragraph H m the last 
lmes (page 3, Imes 35 and 36 m L D) by strikmg out the followmg "an accidental frre, 
flood, humcane, wmdstorm, earthquake or other smular" and msertmg the followmg 'i! 
catastrophic' 
Amend the bill m sect10n 12 m §5219-AAA m subsect10n 1 by msertmg after paragraph 
H the followmg 
'I "Placed m service" means the date the property 1s placed m service for purposes of 
depreciation under Section 167 or 168 of the Code or would be eligible for depreciation 
1f the property had not been expensed under Section 179 of the Code ' 
Amend the bill m sect10n 12 m §5219-AAA m subsect10n 1 m paragraph N m 
subparagraph ( 4) m the last lme (page 4, lme 18 m L D ) by msertmg after the followmg 
"college" the followmg 'm this State' 
Amend the bill m sect10n 12 m §5219-AAA m subsection 1 by relettermg the 
paragraphs to read alphabetically 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT •A "to SP 780, L D 1918 
Amend the b11l m section 12 m §5219-AAA m subsection 5 m paragraph Cm the 7th 
lme (page 5, lme 27 m L D) by msertmg after the followmg "program" the followmg 
'completed' 
Amend the btll m section 12 m §5219-AAA m subsect10n 5 m paragraph Cm the last 
hne (page 5, lme 30 m L D) by msertmg after the followmg "program" the followmg 
'completed' 
Amend the btll m section 12 m §5219-AAA m subsection 6 m paragraph Cm the 6th 
lme (page 6, hne 15 m L D ) by msertmg after the followmg "program" the followmg 
'completed' 
Amend the btll m section 12 m §5219-AAA m subsection 6 m paragraph Cm the last 
lme (page 6, hne 19 m L D) by msertmg after the followmg "program" the followmg 
'completed' 
Amend the bill m section 12 m §5219-AAA by stnkmg out all of subsection 7 (page 6, 
Imes 26 to 3 5 m L D ) and msertmg the followmg 
'7. D1sallowance. The credit allowed under this section must be recaptured and unused 
carry-over amounts under this section must be disallowed 1f the ehg1ble busmess property 
fonmng the basis of the credit under subsection 4 1s not used m the State for the entrre 5-
year penod followmg the date 1t 1s placed m service Unused carry-over amounts allowed 
under this section must be disallowed 1f the taxpayer undergoes a layoff The amount 
recaptured or disallowed 1s equal to the credit amount allowed based on subsection 4 
multiplied by a fract10n, the numerator ofwh1ch 1s the number of years remammg m the 5-
year penod, rounded up to the nearest whole number, and the denommator of which 1s 5 
The amount recaptured must be added to the tax Imposed on the taxpayer under this Part 
for the tax year dunng which the property 1s frrst removed from service m the State Unused 
carry-over amounts are not regurred to be disallowed and the credit 1s not regmred to be 
recaptured for ehg1ble busmess property temporarily removed from service for 
mamtenance or reparr or as a result of a catastrophic event ' 
Amend the btll m section 12 m §5219-AAA m subsect10n 8 m the 4th lme (page 6, lme 
9 m L D ) by str1kmg out the followmg "but for the fact that the property has been fully 
depreciated" and msertmg the followmg '1f the property had not been expensed under 
Sect10n 179 of the Code' 
Amend the btll m section 12 m §5219-AAA m subsect10n 8 m paragraph B m the first 
lme (page 6, lme 42 m L D ) by stnkmg out the followmg "located m the State" 
Amend the bill m section 12 m §5219-AAA m subsection 8 by strtkmg out all of 
paragraph D (page 7, Imes 7 to 9 m L D ) and msertmg the followmg 
'D A vehicle on which a tax has been Imposed under chapter 111 or a watercraft on 
which a tax has been imposed under chapter 112,' 
Amend the b1ll m section 12 m §5219-AAA m subsection 10 m paragraph B m the last 
lme (page 7, lme 23 m L D ) by msertmg after the followmg "program" the followmg 
'completed durmg the tax year' 
Amend the b1ll m section 12 m §5219-AAA m subsection 10 m paragraph Cm the first 
lme (page 7, lme 24 m L D) by strlkmg out the followmg "mun1cmahties" and msertmg 
the followmg 'county' 
COMMITTEE AMENDMENT 
<J...o<o 
COMMITTEE AMENDMENT"~ "to SP 780, L D 1918 
Amend the bill by relettenng or renumbering any nonconsecutive Part letter or section 
number to read consecutively 
SUMMARY 
This amendment allows a busmess participatmg m the Dmgo busmess mcentives 
program to qualify for certam benefits currently available to busmesses participatmg m the 
Pme Tree Development Zone program, mcludmg electricity discount rates and exemption 
from certam requrrements for the sale of electricity The amendment also makes techmcal 
changes to the bill 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved 06/17 /23 ~ae.. 
LD 1918 
LR 2501(02) 
An Act to Modermze Mame's Busmess Incentive Programs by Creatmg the Dingo Busmess Incentives 
Program and Ebmmatmg Certam Other Tax Incentive Programs 
F:tscal Note for Bill as Amended by Comllllttee Amendment ;ir• { S ~) 
Committee. Innovation, Development, Economic Advancement and Busmess 
Fiscal Note Reqmred: Yes 
Net Cost (Savmgs) 
General Fund 
A~--:1propriations/ Allocations 
', General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note 
FY 2023-24 
$0 
$0 
$0 
$0 
FY 2024-25 
$4,422,249 
$0 
($4,422,249) 
($232,751) 
Pro1ect1ons 
FY 2025-26 
$53,003,694 
$234,008 
($52,769,686) 
($2,777,352) 
Pro1ect1ons 
FY 2026-27 
$53,480,833 
$126,731 
($53,354,102) 
($2,808,111) 
This bill creates the Dmgo busmess mcenttves program which provides refundable tax credits to qualified busmesses 
for tax years begmmng on or after January 1, 2025 Imttal impacts on revenue are expected m fiscal year 2024-25 as 
taxpayers adJust estnnated payments m Apnl 2025 and June 2025, with a decrease of $4,422,249 m General Fund 
revenue and a correspondmg decrease of $232,751 m Local Government Fund revenue m that year Considerably 
larger ongomg revenue impacts of the bill are anticipated begmmng m fiscal year 2025-26, with a decrease m General 
Fund revenue of approxnnately $53,000,000 per year and a correspondmg decrease m Local Government Fund 
revenue of $2,800,000 per year 
The Department of Admm1strat1ve and Fmanctal Services, Bureau of Revenue Services will reqmre a one-time 
General Fund appropnat10n of $139,500 m fiscal year 2025-26 for computer programmmg and related achmmstrattve 
costs to implement the mcentive program The bureau will also reqmre ongomg General Fund appropnat10ns 
begmmng m fiscal year 2025-26 for one Semor Tax Exammer position, effective October 1, 2025, to process mcome 
tax returns and perform desk audits related to the mcent1ve program 
, Addit10nal costs to the Department of Econmmc and Commumty Development to implement the prov1s10ns of this 
leg1slat10n can be absorbed w1thm ex1stmg budgeted resources 
LR2501(02) - Fiscal Note - Page 1 of 1