An Act Regarding the Brunswick Naval Air Station Job Increment
Maine Legislature, Session 132, LD 1819
Committee: Housing and Economic Development
Sponsors: ANKELES, DAUGHTRY
Amends: 5 MRSA §13083-H, 5 MRSA §13083-S

Legislative Document
No. 1819
H.P. 1217
House of Representatives, April 29, 2025
An Act Regarding the Brunswick Naval Air Station Job Increment 
Financing Fund
Reference to the Committee on Housing and Economic Development suggested and 
ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ANKELES of Brunswick.
Cosponsored by President DAUGHTRY of Cumberland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  5 MRSA §13083-H, sub-§10 is enacted to read:
10.  Remote employee.  "Remote employee" means an employee who performs 
employment duties outside of a traditional office environment, including from the 
employee's home or other location that is not on the premises of the employer.
Sec. 2.  5 MRSA §13083-S-1, sub-§3, ¶E, as enacted by PL 2009, c. 641, §9, is 
amended to read:
E.  Payments made to the fund must be allocated as follows:
(1)  For payments transferred to the fund in 2011 and 2012, 100% must be allocated 
to the college;
(2)  For payments made to the fund in 2013, 75% must be allocated to the college 
and 25% must be allocated to the authority; and
(3)  For payments made to the fund in 2014 and after, 50% must be allocated to the 
college and 50% must be allocated to the authority.; and
(4)  For payments made to the fund in 2026 and after, 25% must be allocated to the 
college and 75% must be allocated to the authority.
Sec. 3.  5 MRSA §13083-S-1, sub-§3, ¶F, as enacted by PL 2009, c. 641, §9, is 
amended to read:
F.  Payments to the fund are not allowed for calendar years beginning on or after 
January 1, 2031 2051.  If at least 5,000 8,000 net new jobs are created in the base area 
prior to 2031 2051, the services funded under paragraphs A and B must be reviewed 
by the joint standing committee of the Legislature having jurisdiction over economic 
development matters in order to determine whether continuance of the fund is 
necessary.
Sec. 4.  5 MRSA §13083-S-1, sub-§4, as amended by PL 2019, c. 659, Pt. E, §1, 
is further amended to read:
4.  Certification by authority.  By February 15th of each year, beginning in 2011, the 
authority shall provide a report identifying each employer located at the base area to the 
commissioner.   By April 15th of each year, beginning in 2021, each employer located at 
the base area shall report to the commissioner the number of employees employed at the 
base area, including remote employees, during the immediately preceding calendar year, 
the state income taxes withheld for each of those employees and any further information 
the commissioner may reasonably require.
The commissioner shall certify annually to the assessor on or before June 1st of each year 
the following information:
A.  Employment, payroll and state withholding data necessary to calculate the base 
level of employment;
B.  The total number of employees added during the previous year within the base area 
above the base level of employment, including additional associated payroll and 
withholding data necessary to calculate the job tax increment and establish the 
appropriate payment to the fund;
C.  A listing of all employers within the base area that pay withholding taxes, the 
locations of those employers and the number of employees at each location;
D.  A listing of all affiliated businesses, data regarding current employment, payroll 
and Maine income tax withholding for each affiliated business within the base area; 
and
E.  Any information required by the assessor to determine the job tax increment 
pursuant to this section and the employment tax increment revenues pursuant to Title 
36, chapter 917.
Sec. 5.  5 MRSA §13083-S-1, sub-§5, as amended by PL 2023, c. 613, Pt. C, §3, 
is further amended to read:
5.  Procedure for payment of revenue to the fund.  On or before July 15th of each 
year, the assessor shall review the information required by subsection 4 and calculate the 
job tax increment for the preceding calendar year.  The assessor shall also calculate the 
amount of the benefit base in the base area eligible for reimbursement to qualified Maine 
Employment Tax Increment Financing Program businesses pursuant to Title 36, chapter 
917.  Between July 1st and July 15th of each year, the assessor shall certify to the State 
Controller the total remaining job tax increment as a result of the limitation in subsection 
3, paragraph D and the remaining benefit base after reimbursements have been made to 
qualified Maine Employment Tax Increment Financing Program businesses pursuant to 
Title 36, chapter 917.  On or before July 31st of each year, the State Controller shall transfer 
50% 100% of the remaining job tax increment and 50% 100% of the remaining benefit 
base to the state job tax increment contingent account established, maintained and 
administered by the State Controller from General Fund undedicated revenue within the 
withholding tax category.  On or before July 31st of each year, the State Controller shall 
deposit this revenue into the fund and distribute the payments pursuant to subsection 3.
Sec. 6.  5 MRSA §13083-S-2 is enacted to read:
§13083-S-2.  Authority roads are public ways
1. Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings.
A. "Private way" has the same meaning as in Title 23, section 1903, subsection 10-A.
B. "Public way" has the same meaning as in Title 23, section 1903, subsection 11.
2. Public ways.  A road or street under the jurisdiction of the authority that is not a 
private way is a public way.
SUMMARY
This bill includes remote workers of businesses in the Midcoast Regional 
Redevelopment Authority, which owns and administers the former Brunswick Naval Air 
Station, in the definition of "employee" for purposes of calculating disbursements by the 
State into the Brunswick Naval Air Station Job Increment Financing Fund. The bill amends 
disbursements into the fund by removing the state 50% share of the remaining tax 
increment share and base benefit share so that 100% goes into the fund. The bill changes 
the allocation of reimbursement from the fund from 50% to the Midcoast Regional 
Redevelopment Authority and 50% to the Southern Maine Community College in the 
Maine Community College System to 75% to the authority and 25% to the college.  The 
bill also clarifies that streets and roads under the jurisdiction of the Midcoast Regional 
Development Authority that are not private ways are public ways.