PUBLIC Law Chapter 519

	2.__Credit refundable in certain cases.__Notwithstanding
subsection 1, a taxpayer that is a national historic landmark
developer is allowed a refundable credit in an amount equal to
the credit determined by the taxpayer under Section 47 of the
Code for the taxable year.__The refundable credit allowed by this
subsection is in lieu of the credit that is allowed to the
taxpayer by subsection 1 or that would otherwise be passed
through to its partners or shareholders, if any.__The credit is
allowed only for tax years that begin on or after January 1, 2006
but before January 1, 2010.__The credit may not exceed $500,000
per year, and unused credit amounts may be carried forward only
through the 2009 tax year.__In the event that more than one
national historic landmark developer qualifies for the refundable
credit allowed by this subsection, the maximum annual credit
amount and credit carry-forward limitations established by this
subsection apply to all such developers collectively, and if
necessary the State Tax Assessor shall prorate the credits
between those developers based on their respective share of
qualified expenses incurred.__For the purposes of this
subsection, "national historic landmark developer" means a person
that owns 2 or more structures located in the Kennebec Arsenal
District National Historic Landmark.

PART I

Sec. I-1. 20-A MRSA §6103, sub-§3-A, as enacted by PL 2005, c. 457, Pt.
CC, §1, is amended to read:

3-A. Fees. The commissioner shall assess a fee of $55 for
each initial criminal history record check and $24 for each
renewal criminal history record check required by this section.

Sec. I-2. 20-A MRSA §6103, sub-§3-B is enacted to read:

3-B.__Reimbursement of fee.__The commissioner shall reimburse
the amount of $31 to any individual who paid $55 for a renewal
criminal history record check between September 17, 2005 and the
effective date of this section.

Sec. I-3. 20-A MRSA §8601-A, sub-§1, as enacted by PL 1991, c. 518, §33
and amended by PL 2005, c. 397, Pt. D, §3, is further amended to
read:

1. Adult education. "Adult education" has the same meaning
as in section 1, subsection 1 and also means courses of
instruction approved in accordance with this chapter in the
following categories: general adult courses; adult career and
technical education courses; handicapped adult courses; high

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