2.__Apportioned credit in certain circumstances.__In the case of a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5246, subsection 17, that has a business presence in the State other than that conducted within a Pine Tree Development Zone, as defined by Title 30-A, section 5246, subsection 13, including, but not limited to, a qualified Pine Tree Development Zone business that is required to file a combined report pursuant to section 5220, subsections 5 and 6, the Maine income tax liability of the qualified Pine Tree Development Zone business, and the affiliated members of its unitary group, if any, upon which the credit provided for in this section must be calculated based upon a pro forma determination.__ The pro forma determination must be based on the assumptions that all of the business activities conducted by the qualified Pine Tree Development Zone business and the affiliated members of its unitary__group, if any, within this State constitute a unitary business and that only the qualified business activity conducted in the Pine Tree Development Zone is subject to tax imposed by this chapter.__The portion of the tax liability of the qualified Pine Tree Development Zone business and the affiliated members of its unitary group, if any, related to the business activity conducted in the Pine Tree Development Zone must be determined by use of a percentage, the numerator of which is the property value and the payroll for the taxable year directly attributed to the qualified business activity of the business and the denominator of which is the statewide property value and payroll for the taxable year of the qualified business and the members of its unitary group.

3.__Sole proprietors and owners of pass-through entities.__In the case of a sole proprietor or the owner of a partnership, limited liability company, S corporation, trust or other entity that is treated as a pass-through entity for income tax purposes under the Code, the amount of the credit allowed under subsection 1 is the amount of tax otherwise due under this Part that relates to taxable income received by the sole proprietor or owner from the qualified business as apportioned.

4. Limitation.__The credit provided by this section may not be claimed for tax years beginning on or after January 1, 2019.

Sec. NNN-6. 36 MRSA §6754, sub-§1, ¶D is enacted to read:

D.__For qualified Pine Tree Development Zone employees, as defined in Title 30-A, section 5246, subsection 18, employed