PUBLIC Law Chapter 688

	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~~ 5250-I, 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~~ 5250-I, 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.

Sec. D-6. 36 MRSA §6754, sub-§1, ¶D, as enacted by PL 2003, c. 451, Pt.
NNN, §6 and affected by §8, is amended to read:

D. For qualified Pine Tree Development Zone employees, as
defined in Title 30-A, section ~~5246~~ 5250-I, subsection 18,
employed directly in the qualified business activity of a
qualified Pine Tree Development Zone business, as defined in
Title 30-A, section ~~5246~~ 5250-I, subsection 17, for whom a
certificate of qualification has been issued in accordance
with Title 30-A, section ~~5250-B~~ 5250-O, the reimbursement
under this subsection is equal to 80% of the withholding
taxes withheld each year for which reimbursement is
requested and attributed to those qualified employees for a
period of no more than 10 years. In no event may
reimbursement under this subsection be paid for years
beginning after December 31, 2018.

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