4.__Tax reimbursement and credit certificate.__Within 4 weeks of completion of a certified media production, the media production company shall confirm its compliance with the requirements of subsection 3 with respect to the certified media production. Upon determining compliance by the media production company, the department shall issue to the company a tax reimbursement and credit certificate.__The tax reimbursement and credit certificate entitle the media production company to claim the reimbursement provided by Title 36, chapter 919-A and the credit under Title 36, section 5219-Y.

5.__Department to provide information to State Tax Assessor.__ The department shall provide to the State Tax Assessor copies of tax reimbursement and credit certificates issued in accordance with subsection 4, together with any other information reasonably required by the State Tax Assessor for the administration of media production reimbursement under Title 36, chapter 919-A and the credit under Title 36, section 5219-Y.

6.__Rulemaking.__The department shall develop rules as necessary to administer this section in cooperation with the State Tax Assessor.__Rules adopted pursuant to this section are routine technical rules as defined in chapter 375, subchapter 2- A.

Sec. GG-2. 36 MRSA §5219-Y is enacted to read:

§5219-Y.__Certified media production credit

1. Credit allowed. A media production company, as defined in section 6901, subsection 5, is allowed a credit against the taxes imposed by this Part in an amount equal to the Maine income tax imposed on income directly related to a certified media production as defined in section 6901, subsection 1.