Sec. 1. 5 MRSA §13090-L, as amended by PL 2011, c. 285, §1, is further amended to read:
§ 13090-L. Visual media production and major visual media production certification
(1) A news, current events or public programming show or a program that includes weather or market reports;
(2) A talk show;
(3) A sports event or activity;
(4) A gala presentation or awards show;
(5) A finished production that solicits funds; or
(6) A production for which records are required to be maintained by 18 United States Code, Section 2257.
To qualify for a visual media production certificate, a visual media production company must demonstrate to the satisfaction of the commissioner that the visual media production company has met, or will meet, the requirements of this subsection. If the department determines that the applicant does not qualify for a visual media production certificate, it must inform the applicant of that determination in writing within 4 weeks of receiving the application. As soon as practicable, the department shall issue a visual media production certificate for a visual media production that qualifies. The department shall include with the certificate information regarding the tax credit report under subsection 4 and procedures for claiming reimbursement under Title 36, chapter 919-A and the credit under Title 36, section 5219-Y.
Sec. 2. 5 MRSA §13090-M, sub-§4, ¶E, as enacted by PL 2011, c. 372, §1, is amended to read:
Sec. 3. 36 MRSA §191, sub-§2, ¶MM, as amended by PL 2009, c. 652, Pt. A, §51, is further amended to read:
Sec. 4. 36 MRSA §199-C, sub-§5 is enacted to read:
Sec. 5. 36 MRSA §5219-Y, as amended by PL 2011, c. 240, §37, is repealed.
Sec. 6. 36 MRSA §5219-NN is enacted to read:
§ 5219-NN. Certified major visual media production credit
Sec. 7. 36 MRSA §6901, sub-§2, as amended by PL 2013, c. 546, §16, is further amended to read:
Sec. 8. 36 MRSA §6901, sub-§§8 and 9 are enacted to read:
Sec. 9. 36 MRSA §6902, sub-§1, as amended by PL 2011, c. 240, §46, is repealed and the following enacted in its place:
Sec. 10. 36 MRSA §6902, sub-§1-A is enacted to read:
Sec. 11. 36 MRSA §6902, sub-§2, as amended by PL 2009, c. 470, §7, is further amended to read:
Sec. 12. 36 MRSA §6902, sub-§2-A is enacted to read:
Sec. 13. 36 MRSA §6902, sub-§4 is enacted to read:
Sec. 14. Application. That section of this Act that enacts the Maine Revised Statutes, Title 36, section 5219-NN applies to tax years beginning on or after January 1, 2015.
Sec. 15. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative: Provides funding for computer programming costs.
|GENERAL FUND TOTAL||$11,000||$0|