1. Creation.

[PL 2009, c. 461, §13 (RP).]

Terms Used In Maine Revised Statutes Title 30-A Sec. 5250-J

  • Base level of employment: means the greater of either the total employment in the State of a business as of March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the year of the business's application to become a certified Pine Tree Development Zone business divided by 4 or its average employment during the base period. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Catastrophic occurrence: means a fire, flood, hurricane, windstorm, earthquake or other similar event that is not within the control of a business to prevent. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Department: means the Department of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Experiential tourism: means tourism that allows individuals to be active participants in outdoor recreational activities including but not limited to: hiking, camping, birding and other wildlife viewing, nature photography, visits to historical and cultural sites and museums, nature tourism, adventure tourism and ecotourism. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Labor market unemployment rate: means the average unemployment rate as published by the Department of Labor for the labor market or markets in which potential qualified Pine Tree Development Zone employees are located for the 12 most recently reported months preceding the date of application. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Military redevelopment zone: means a specified area within a municipality that is contained within a labor market that includes a military facility that sustained a loss of 400 or more employed workers, if the loss was caused by a federal military facility closure or downsizing, during the 5-year period immediately preceding the time of application for designation as a military redevelopment zone, or is projected to sustain a loss of 400 or more employed workers during the 5-year period immediately following the time of application, and has been designated by the commissioner as a military redevelopment zone under section 5250?J, subsection 3?A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Municipality: means a city or town, except as provided in chapter 225. See Maine Revised Statutes Title 30-A Sec. 2001
  • Pine Tree Development Zone benefits: means :
A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • qualified business: means any for-profit business in this State engaged in or that will engage in financial services, manufacturing or a targeted technology business that has added or will add at least one qualified Pine Tree Development Zone employee above its base level of employment in this State and that meets the following criteria:
  • A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Qualified business activity: means a business activity that is conducted within a Pine Tree Development Zone and is directly related to financial services, manufacturing or a targeted technology business for which the business receives a letter of certification from the commissioner pursuant to section 5250?O. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • qualified Pine Tree Development Zone employees: means new, full-time employees hired in this State by a qualified Pine Tree Development Zone business for work directly in one or more qualified business activities for whom a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code §§ 101 to 1461, as amended, and group health insurance are provided and whose income derived from employment within the Pine Tree Development Zone, calculated on a calendar year basis, is greater than the most recent annual per capita personal income in the county in which the qualified employee is employed. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • Unit of local government: means a municipality, county, plantation, unorganized territory or Indian tribe. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
  • zone: means a specified area within the boundaries of the State that has been designated by the commissioner as a Pine Tree Development Zone in accordance with section 5250?J, subsection 3?A or 3?B. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • 2. Requirements for designation. The commissioner shall adopt rules establishing the minimum requirements for the designation of Pine Tree Development Zones pursuant to subsections 3?A and 3?B.

    [PL 2009, c. 461, §14 (AMD).]

    2-A. Application for designation as military redevelopment zone.

    [PL 2009, c. 461, §15 (RP).]

    3. Limitations. The designation of Pine Tree Development Zones is subject to the following limitations:
    A. [PL 2009, c. 461, §16 (RP).]
    B. [PL 2009, c. 461, §16 (RP).]
    C. Pine Tree Development Zone benefits may not be used to encourage or facilitate the transfer of existing positions or property of a qualified business or affiliated businesses to a qualified business activity from a nonqualified activity elsewhere in the State; [PL 2005, c. 351, §5 (AMD); PL 2005, c. 351, §26 (AFF).]
    D. Pine Tree Development Zone benefits may not be provided based upon any property, employees or positions transferred by the business or affiliated businesses to a qualified business activity from a nonqualified activity; and [PL 2009, c. 461, §16 (AMD).]
    E. [PL 2005, c. 351, §5 (RP); PL 2005, c. 351, §26 (AFF).]
    F. One or more qualified Pine Tree Development Zone business activities must be a permissible activity in the Pine Tree Development Zone. [PL 2009, c. 461, §16 (AMD).]
    G. [PL 2009, c. 461, §16 (RP).]
    H. [PL 2009, c. 461, §16 (RP).]

    [PL 2009, c. 461, §16 (AMD).]

    3-A. Pine Tree Development Zone classification; tier 1 locations. Beginning January 1, 2009, the department shall classify the following on an annual basis as tier 1 locations:
    A. From January 1, 2009 to December 31, 2009, all units of local government; [PL 2009, c. 652, Pt. D, §1 (AMD); PL 2009, c. 652, Pt. D, §2 (AFF).]
    B. Beginning January 1, 2010, a unit of local government that is contained in a county other than Cumberland County or York County, as well as a unit of local government that is contained in Cumberland County or York County with a municipal unemployment rate that is 15% higher than its labor market unemployment rate, based upon data published by the Department of Labor from the last completed calendar year; [PL 2009, c. 652, Pt. D, §1 (AMD); PL 2009, c. 652, Pt. D, §2 (AFF).]
    C. A unit of local government that has been designated by the department as a participating municipality in the Pine Tree Development Zone program as of December 31, 2008; [PL 2009, c. 652, Pt. D, §1 (NEW); PL 2009, c. 652, Pt. D, §2 (AFF).]
    D. Property within a military redevelopment zone as long as the property is classified by the department no later than December 31, 2018; [PL 2015, c. 336, §1 (AMD).]
    E. Washington County, the Downeast region and the City of Sanford, including 3 pilot projects to be established by the commissioner:

    (1) A pilot project for the property of the former Cutler naval computer and telecommunications station and a pilot project for the City of Sanford, which may be excluded from the qualified business definitions established under section 5250?I, subsections 16 and 17 if a for-profit business is engaged in, or will engage in, tourism development including recreational tourism, experiential tourism, hotel development and theme park resort facility development; and
    (2) A pilot project that allows seasonal employees in seasonal industries based on natural resources to be considered qualified Pine Tree Development Zone employees for the purposes of section 5250?I, subsection 18; and [PL 2015, c. 336, §1 (AMD).]
    F. Beginning January 1, 2016, the Town of Berwick in York County. [PL 2015, c. 336, §2 (NEW).]

    [PL 2015, c. 336, §§1, 2 (AMD).]

    3-B. Pine Tree Development Zone classification; tier 2 locations. Beginning January 1, 2010, the department shall classify the following units of local government on an annual basis as tier 2 locations:
    A. All units of local government contained in Cumberland County or York County that are not classified as tier 1 locations pursuant to subsection 3?A. [PL 2009, c. 461, §18 (NEW).]

    [PL 2009, c. 461, §18 (NEW).]

    4. Application.

    [PL 2009, c. 461, §19 (RP).]

    4-A. Catastrophic occurrence; benefits. A qualified Pine Tree Development Zone business may apply for an adjustment of the base level of employment as described in this section, if it:
    A. [PL 2023, c. 173, §3 (RP).]
    B. Has sustained at least a 15% loss of employed workers due to a catastrophic occurrence. [PL 2023, c. 173, §3 (AMD).]
    C. [PL 2023, c. 173, §3 (RP).]
    For the purposes of this section and calculation of Pine Tree Development Zone benefits in section 5250?I, subsection 14, the base level of employment may be adjusted to subtract the reduction in employment at the locations affected by the catastrophic occurrence to the extent that the employment was included in the base level of employment at the time of application for certification under section 5250?O. A qualified business must apply for an adjustment of the base level of employment within 2 calendar years of the catastrophic occurrence.

    [PL 2023, c. 173, §3 (AMD).]

    4-B. Pine Tree Development Zone Reserve Fund established.

    [PL 2011, c. 655, Pt. L, §2 (RP).]

    4-C. Significant employment expansion; Pine Tree Development Zone benefits. A qualified Pine Tree Development Zone business that expands its employment at one of its locations in the State may apply for an adjustment of the base level of employment if it:
    A. Has more than one location in the State; [PL 2009, c. 461, §21 (NEW).]
    B. Creates 250 or more jobs at one location; [PL 2009, c. 461, §21 (NEW).]
    C. Maintains its total employment in the State above 50% of its growth at the location of the employment expansion; and [PL 2009, c. 461, §21 (NEW).]
    D. Has appropriate infrastructure and zoning or other land use regulations in place. [PL 2009, c. 461, §21 (NEW).]
    For purposes of this section and calculation of Pine Tree Development Zone benefits in section 5250?I, subsection 14, the base level of employment must be calculated from the location where the business produces significant employment expansion of 250 jobs or more. The department shall determine on an annual basis if the business has produced significant employment expansion. If the department determines that the business does not meet the requirements of this section and its total employment in the State falls below 50% of its growth at this location of expansion, the business may not receive the adjustment pursuant to this section and the department shall calculate the base level of employment pursuant to section 5250?I, subsection 4.

    [PL 2009, c. 461, §21 (NEW).]

    5. Termination and repeal. A qualified Pine Tree Development Zone business located in a tier 1 location may not be certified under this subchapter after December 31, 2024, and a qualified Pine Tree Development Zone business located in a tier 2 location may not be certified under this subchapter after December 31, 2013. All Pine Tree Development Zone benefits provided under this subchapter are terminated on December 31, 2034. This subchapter is repealed July 1, 2035.

    [PL 2023, c. 412, Pt. J, §1 (AMD).]

    SECTION HISTORY

    PL 2003, c. 688, §D2 (NEW). PL 2005, c. 351, §5 (AMD). PL 2005, c. 351, §26 (AFF). PL 2005, c. 451, §1 (AMD). PL 2005, c. 637, §2 (AMD). PL 2005, c. 650, §§2-6 (AMD). PL 2005, c. 669, §1 (AMD). PL 2007, c. 466, Pt. A, §53 (AMD). PL 2009, c. 21, §5 (AMD). PL 2009, c. 461, §§13-22 (AMD). PL 2009, c. 652, Pt. D, §1 (AMD). PL 2009, c. 652, Pt. D, §2 (AFF). PL 2011, c. 655, Pt. L, §2 (AMD). PL 2015, c. 336, §§1, 2 (AMD). PL 2017, c. 440, §3 (AMD). PL 2021, c. 398, Pt. IIII, §1 (AMD). PL 2023, c. 173, §3 (AMD). PL 2023, c. 412, Pt. J, §1 (AMD).