2. Limitation.__The credit allowed by this section may not reduce the tax otherwise due under this Part below zero and may be used only in the year in which the certified media production income is generated. Taxpayers claiming a credit under section 5219-W are not eligible for this credit.

Sec. GG-3. 36 MRSA c. 919-A is enacted to read:

CHAPTER 919-A

MEDIA PRODUCTION REIMBURSEMENT

§6901.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Certified media production.__"Certified media production" means a media production that has been certified by the Department of Economic and Community Development for eligibility for reimbursement under this chapter in accordance with Title 5, section 13090-L.

2.__Certified production wages.__"Certified production wages" means wages that are paid during the project period by a media production company that has been issued a tax reimbursement certificate in accordance with Title 5, section 13090-L and that are subject to withholding pursuant to chapter 827.__"Certified production wages" does not include any wages in excess of $1,000,000 paid to a single individual for personal services rendered in connection with a particular certified media production.

3.__Commissioner.__"Commissioner" means the Commissioner of Administrative and Financial Services.

4.__Media production.__"Media production" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph A.

5.__Media production company.__"Media production company" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph B.

6.__Project period.__"Project period" means the period of time, not to exceed 12 consecutive months, that a media