132nd MAINE LEGISLATURE
LD 1217 LR 1143(03)
An Act Regarding the New Markets Tax Credit and the Maine New Markets Capital Investment Program
Fiscal Note for Bill as Engrossed with:
C "A" (S-413)
Committee: Taxation
             
Fiscal Note
FY 2025-26 FY 2026-27 Projections  FY 2027-28 Projections  FY 2028-29
Net Cost (Savings)
General Fund $0 $0 $0 $15,000,000
Revenue
General Fund $0 $0 $0 ($15,000,000)
Fiscal Detail and Notes
This bill modifies and expands the Maine New Markets Capital Investment Program by establishing a new tax credit authority allocated by the Finance Authority of Maine. The bill delays initial credit claims, but extends credit claims over a five-year period resulting in a fiscal impact of $15,000,000 in fiscal year 2028-29. It is estimated this bill will result in a cumulative revenue decrease of $97,500,000 over 8 years beginning in fiscal year 2028-29.

Any additional costs to the Finance Authority of Maine to implement the provisions of this bill are expected to be minor and can be absorbed within existing budgeted resources.