As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.Affiliated businesses.
1-A.
Affiliated business.
"Affiliated business" means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses.
3.Applicant.
"Applicant" means a qualified business that has submitted an application to the commissioner for approval of an employment tax increment financing development program.
3-A.
Average employment during base period.
"Average employment duri
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
Affiliated businesses.
1-A.
Affiliated business.
"Affiliated business" means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses.
2.
Affiliated group.
3.
Applicant.
"Applicant" means a qualified business that has submitted an application to the commissioner for approval of an employment tax increment financing development program.
3-A.
Average employment during base period.
"Average employment during the base period" for a business means the total number of employees of that business as of each March 31st, June 30th, September 30th and December 31st of the base period, divided by 12.
4.
Base level of employment.
"Base level of employment" means the greater of either the total employment of a business as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for approval of the employment tax increment financing development program divided by 4 or its average employment during the base period.
5.
Base period.
"Base period" means the 3 calendar years prior to the year in which an applicant's employment tax increment financing development program is approved by the commissioner.
5-A.
Call center.
"Call center" means a business enterprise that employs 50 or more full-time employees for the purpose of customer service.
5-B.
Benefit base.
"Benefit base" means the total incremental gross wages paid during the calendar year by a qualified business to qualified employees multiplied by 4.5%.
6.
Commissioner.
"Commissioner" means the Commissioner of Economic and Community Development.
7.
Employment tax increment.
For reimbursement based on calendar years prior to 2022, "employment tax increment" means that level of employment, payroll and state income withholding taxes attributed to qualified employees employed by a qualified business above the base level for the qualified business, adjusted pursuant to subsection 12 for shifts in employment by affiliated businesses. For reimbursement based on calendar year 2022, and for each calendar year thereafter, "employment tax increment" means the total gross wages paid by a qualified business to qualified employees above the base level of employment for the qualified business.
8.
Employment tax increment financing development program.
"Employment tax increment financing development program" means a statement describing:
9.
Gross employment tax increment.
For reimbursement based on calendar years prior to 2022, "gross employment tax increment" means that level of employment, payroll and state income tax withholding taxes attributed to qualified employees employed by a qualified business that is greater than the base level for the qualified business. For reimbursement based on calendar year 2022, and for each calendar year thereafter, "gross employment tax increment" means the total gross wages paid by a qualified business to qualified employees above the base level of employment for the qualified business.
9-A.
Gross wages.
"Gross wages" means taxable wages, tips and other compensation included on the wage and tax statement for services performed in this State during the calendar year.
10.
Labor market unemployment rate.
"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 employees are located and in which reimbursement is claimed under this chapter for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program.
11.
Qualified business.
"Qualified business" means any for-profit business in this State, other than a public utility as defined by Title 35‑A, section 102, that adds 5 or more qualified employees above its base level of employment in this State within any 2-year period commencing on or after January 1, 1996 and that meets one of the following criteria:
12.
Qualified employee.
Except for an employee in a call center in Aroostook County or Washington County, "qualified employee" means a new, full-time employee hired in this State by a qualified business, for whom a retirement program subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Chapter 18 and group health insurance are provided, and whose income derived from employment with the applicant, 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, as long as gross wages paid attributed to the qualified employee are subject to reimbursement to the qualified business under this chapter. "Qualified employee" does not include an employee who is shifted to a qualified business from an affiliated business. The commissioner shall determine whether a shifting of employees has occurred.
12-A.
Quarterly census of employment and wages.
"Quarterly census of employment and wages" means the comprehensive tabulation of employment and wage information for workers produced by the quarterly census of employment and wages program, a cooperative program involving the federal Department of Labor, Bureau of Labor Statistics and the state employment security agencies.
13.
State unemployment rate.
"State unemployment rate" means the average unemployment rate published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program.
PL 1995, c. 669, §5 (NEW). PL 1997, c. 766, §§1,2 (AMD). PL 1999, c. 388, §§1-3 (AMD). PL 2001, c. 157, §1 (AMD). PL 2003, c. 391, §13 (AMD). PL 2005, c. 351, §§17-23 (AMD). PL 2005, c. 351, §26 (AFF). PL 2009, c. 21, §6 (AMD). PL 2009, c. 434, §82 (AMD). PL 2009, c. 461, §26 (AMD). PL 2015, c. 368, §§4-6 (AMD). PL 2021, c. 602, §§1-4 (AMD). PL 2023, c. 441, Pt. C, §8 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). PL 2025, c. 271, Pt. C, §5 (AMD).