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LD1275 • 2025

An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit

An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Daniel Sayre
Last action
2025-07-01
Official status
Signed by the Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit

An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit Sponsor: Representative Daniel Sayre Reference committee: Taxation Governor action: Signed by the Governor

What This Bill Does

  • An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit Sponsor: Representative Daniel Sayre Reference committee: Taxation Governor action: Signed by the Governor

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1864(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1864(02) COMMITTEE AMENDMENT 1 L.D.
  • 1275 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2025-07-01 Governor

    Signed by the Governor

  2. 2025-06-25 Senate

    On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.

  3. 2025-06-10 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  4. 2025-06-06 Committee

    Reported Out; OTP-AM

  5. 2025-04-24 Committee

    Work Session Held

  6. 2025-04-24 Committee

    Voted; OTP-AM

  7. 2025-03-25 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Promote the Production of Natural Resources Bioproducts by Amending the Renewable Chemicals Tax Credit
Sponsor:
Representative Daniel Sayre
Reference committee:
Taxation
Governor action:
Signed by the Governor

Current Bill Text

Read the full stored bill text
Page 1 - 132LR1864(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 850 - L.D. 1275
An Act to Promote the Production of Natural Resources Bioproducts by
Amending the Renewable Chemicals Tax Credit
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5219-XX, sub-§2, as amended by PL 2021, c. 181, Pt. A, §13,
is further amended to read:
2. Credit allowed. A taxpayer engaged in the production of renewable chemicals in
the State who has complied with subsection 5 and the rules adopted under that subsection
is allowed a credit against the tax imposed by this Part on income derived during the taxable
year from the production of renewable chemicals in the amount of 8¢ per pound of
renewable chemical produced in the State as long as the taxpayer demonstrates to the
Department of Economic and Community Development that at least 75% of the employees
of the contractors hired or retained to harvest renewable biomass used in the production of
the renewable chemicals meet the eligibility conditions specified in the Employment
Security Law.
If the taxpayer does not contract directly with those hired or retained to harvest the
renewable biomass, the taxpayer may obtain the necessary documentation under this
subsection from the landowner or other entity that contracts directly.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1,
2026.
APPROVED
JULY 1, 2025
BY GOVERNOR
CHAPTER
477
PUBLIC LAW