An Act to Eliminate Tax and Wage Incentives for Visual Media
Maine Legislature, Session 132, LD 1493
Committee: Taxation
Sponsors: TIPPING, MATLACK
Amends: 5 MRSA §13090-L, 10 MRSA §1100-T, 36 MRSA §191, 36 MRSA §5219-Y

Legislative Document
No. 1493
S.P. 608
In Senate, April 8, 2025
An Act to Eliminate Tax and Wage Incentives for Visual Media 
Production Companies
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator TIPPING of Penobscot.
Cosponsored by Representative MATLACK of St. George and
Senator: TEPLER of Sagadahoc, Representatives: GOLEK of Harpswell, LOOKNER of 
Portland, RANA of Bangor.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  5 MRSA §13090-L, as amended by PL 2011, c. 285, §1, is repealed.
Sec. 2.  10 MRSA §1100-T, sub-§2, ¶B, as amended by PL 2013, c. 438, §3, is 
further amended to read:
B.  The Maine business must be determined by the authority to be a manufacturer or a 
value-added natural resource enterprise; must provide a product or service that is sold 
or rendered, or is projected to be sold or rendered, predominantly outside of the State; 
or must be engaged in the development or application of advanced technologies; or 
must be certified as a visual media production company under Title 5, section 13090‑L.  
The business must certify that the amount of the investment is necessary to allow the 
business to create or retain jobs in the State.
Sec. 3.  10 MRSA §1100-T, sub-§2-A, ¶B, as amended by PL 2019, c. 616, Pt. 
LL, §4, is further amended to read:
B.  As used in this subsection, unless the context otherwise indicates, an "eligible 
business" means a business located in the State that:
(1)  Is a manufacturer;
(2)  Is engaged in the development or application of advanced technologies;
(3)  Provides a product or service that is sold or rendered, or is projected to be sold 
or rendered, predominantly outside of the State; or
(4)  Brings capital into the State, as determined by the authority; or.
(5)  Is certified as a visual media production company under Title 5, section 
13090‑L.
Sec. 4.  10 MRSA §1100-T, sub-§2-C, ¶B, as amended by PL 2019, c. 616, Pt. 
LL, §6, is further amended to read:
B.  As used in this subsection, unless the context otherwise indicates, "eligible 
business" means a business located in the State that has certified that the amount of the 
investment is necessary to allow the business to create or retain jobs in the State and 
that, as determined by the authority:
(1)  Is a manufacturer or a value-added natural resource enterprise;
(2)  Is engaged in the development or application of advanced technologies; or
(3)  Provides a product or service that is sold or rendered, or is projected to be sold 
or rendered, predominantly outside of the State; or.
(5)  Is certified as a visual media production company under Title 5, section 
13090‑L.
Sec. 5.  36 MRSA §191, sub-§2, ¶MM, as amended by PL 2009, c. 652, Pt. A, 
§51, is further amended to read:
MM.  The disclosure to an authorized representative of the Department of Economic 
and Community Development of information required for the administration of the 
visual media production credit under section 5219‑Y, the employment tax increment 
financing program under chapter 917, the visual media production reimbursement 
program under chapter 919‑A or the Pine Tree Development Zone program under Title 
30‑A, chapter 206, subchapter 4;
Sec. 6.  36 MRSA §5219-Y, as amended by PL 2011, c. 240, §37, is repealed.
Sec. 7.  36 MRSA c. 919-A, as amended, is repealed.
SUMMARY
This bill repeals the provisions of law governing certified visual media production 
credits and visual media production reimbursements. It also makes corresponding changes 
necessitated by the repeal of those provisions.