An Act to Expand
Maine Legislature, Session 132, LD 1857
Committee Amendment CA_A_S341 (Senate)
Amends: 36 MRSA §5219-Q, 36 MRSA §5219-B

COMMITTEE AMENDMENT" fr'' to S.P. 727, L.D. 1857, "An Act to Expand 
Property Tax Relief for Veterans and Their Survivors and to Modify Certain Corporate Tax 
Expenditures" 
Amend the bill by striking out all of pa1t B and inserting the following: 
'PARTB 
Sec, B-1. 36 MRSA §5219-QQ, sub-§3, ~A, as repealed and replaced by PL 2019, 
c. 401, Pt. D, §2, is amended to read: 
A. Subject to the limitations under paragraph B, beginning with the tax year during 
which the ce1tificate of completion is issued or the tax year beginning in 2020, 
whichever is later, aad for each of tho followiag 19 tax years until the tax year 
beginning Januaty 1. 2026, a certified applicant is allowed a credit against the tax due 
under this Part for the taxable year in an amount equal to 2% of the amount of actual 
qualified investment specified on the certified applicant's certificate of completion 
under subsection 2, paragraph F or the amount of qualified investment approved by the 
commissioner in the ce1tificate of approval under subsection 2, paragraph B, whichever 
is less. The credit allowed under this parngraph is refundable. 
Sec. B-2. 36 MRSA §5219-QQ, sub-§3, ~, as amended by PL 2023, c. 157, §2, 
is further amended by amending subparagraph (1), division (a) to read: 
(a) For each of the first 10 tax years for which the credit is claimed, there must 
be a total of at least 80 additional full-time employees based in the State above 
the ce1tified applicant's base level of employment whose jobs were added on 
or after January 1, 2018 multiplied by the numbe1· of years for which the credit 
has been claimed, including the tax year for which the credit is currently being 
claimed. 
Sec. B-3, 36 MRSA §5219-QQ, sub-§3, ~' as amended by PL 2023, c, 157, §2, 
is further amended by repealing subparagraph (1), division (b). 
Page I • 132LRl856(02) 
COMMITTEE AMENDMENT 
~o<o 1 
COMMITfEE AMENDMENT" ,4 "to S.P. 727, L.D. 1857C~- '3t.flJ 
Sec. B-4. 36 MRSA §5219-QQ, sub-§3, ~' as amended by PL 2023, c. 157, §2, 
is further amended by enacting a new subparagraph (3) to read: 
(3) A credit under this section is not allowed after the tax year beginning in 2025. 
Sec. B-5. 36 MRSA §5219-BBB, sub-§3, as enacted by PL 2023, c. 667, §3, is 
amended to read: 
3. Refundable tax credit allowed for 2025 only, Beginnil-1g with the taJl year d1.,1ring 
whieh For the tax year beginning in 2025, if a certificate of completion is issued under 
subsection 2, paragraph C bat aot before a t:0M: year beginniag ia 2025, and for eaoh o:fthe 
fol101,•ling 14 tax years, a certified applicant is allowed a credit against the tax otherwise 
due under this Pa11 for the taxable year in an amount equal to 1.33% of the certified 
applicant's qualified investment. A credit under this section for a ce11ified applicant may 
not exceed $133,000 peryea1· and $1,995,000 iR swm:alative total. The credit allowed under 
this section is refundable. A credit under this section is not allowed after the tax yea1· 
beginning in 2025. 
Sec. B-6. 36 MRSA §5219-BBB, sub-§4, ,fA, as enacted by PL 2023, c. 667, §3, 
is amended to read: 
A. On or before Mareh 1st o:feaeh yeat·, aegiflning iR 2025 March 1. 2026, a certified 
applicant shall file a report with the commissioner for the tax year ending during the 
imrn.ediately preoediag oaleBdm· year 2025, referred to in this subsection as "the repo11 
year," containing the following information: 
(1) 
The incremental amount of qualified investment made by the ce11ified 
applicant in the rep011 year; 
(2) The number offull-time employees based in this State of the certified applicant 
on the last day of the report year; 
(3) The total number of any additional full-time employees in the State added by 
the ce11ified applicant since the date a ce11ificate of approval was issued pmsuant 
to subsection 2, paragraph B and siaee the last anaual l'epe1:1; 
(4) The average and median wages of all full-time employees of the certified 
applicant; and 
(5) The percentage and number of full-time employees of the certified applicant 
who have access to retirement benefits and health benefits. 
The commissioner may prescribe forms fo1· the aflffiHl! repo11 described in this 
paragraph. The commissioner shall provide copies of the report to the assessor and to 
the joint standing committee of the Legislature having jurisdiction over taxation 
matters at the time the repo11 is received.' 
Amend the bill by insetting after pat1 B the following: 
'PARTC 
Sec. C-L Appropriations and allocations, The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
COMMITTEE AMENDMENT 
"os 
COMMITTEE AMENDMENT" fr "to S.P. 727, L.D, 1857 (_5 - 3'fn 
Initiative: Provides one-time funding for computer progrnmming costs. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2025-26 
$32,150 
$32,150 
2026-27 
$0 
$0 
Amend the bill by relettel'ing or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment removes from the bill: the reduction in overall value of the credits in 
the seed capital tax credit program; the repeal of the sales tax refund on purchases of parts 
and supplies for windjammers; and the elimination of the discounted rate on cigarette 
stamps fol' licensed distributors. The amendment also clarifies that the tax credit for major 
business headqumters expansion and investment in qualified professional baseball facilities 
is not available for tax years beginning after December 31, 2025. 
FISCAL NOTE REQUillED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06/09/25 LR.£. 
LD 1857 
LR 1856(02) 
An Act to Expand Property Tax Relief for Veterans and Their Survivors and to Modify Certain 
Corporate Tax Expenditures 
Fiscal Note for Bill as Amended by Committee Amendment ''/r' ( S-'sY l) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Requil'ed: Yes 
Fiscal Note 
FY 2025-26 
$32,150 
$32,150 
$0 
$0 
FY2026-27 
($126,350) 
$0 
$126,350 
$6,650 
Projections 
FY2027-28 
$3,213,650 
$4,100,000 
$886,350 
$46,650 
Projections 
FY 2028-29 
$3,213,650 
$4,100,000 
$886,350 
$46,650 
This bill would result in a revenue increase to the General Fund of $126,350 in fiscal year 2026-27 and an ongoing 
revenue increase to the General Fund of $886,350 in future biennias by eliminating tax credits for investments in 
qualified professional baseball facilities and for major business headquarters expansions for tax years beginning 
January 1, 2026 and later. The bill would also result in a revenue increase to the Local Government Fund of $6,650 in 
fiscal year 2026-27 and an ongoing revenue increase to the Local Govemment Fund of$46,650 in future biennias. 
Additionally, the bill includes a one-time General Fund appropriation to the Bureau of Revenue Services within the 
Department of Administrative and Financial Services of $32,150 in fiscal year 2025-26 to fund computer 
programming costs associated with the provisions of this bill. Ongoing General Fund appropriations of $4,100,000 
will be required in future biennias to provide funding for increased property tax exemption reimbursements for 
veterans for property tax years beginning on or after April 1, 2026. 
LRl 856(02} - Fiscal Note - Page 1 of 1