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MAINE STATUTES AND CODES
36 §6857. Decelerated credit
Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 919: SHIPBUILDING FACILITY CREDIT HEADING: PL 1997, C. 449, §1 (NEW)
§6857. Decelerated credit
Beginning July 1, 2003, if a certified applicant has employment in any calendar year of less than 5,000 but equal to or greater than 4,500, the credit authorized in section 6853 must be decreased to $2,875,000. If employment is less 4,500 but equal to or greater than 4,000, the credit must be decreased to $2,750,000. If employment is less than 4,000 but equal to or greater than 3,500, the credit must be reduced to $2,625,000. [1997, c. 449, §1 (AMD).]
SECTION HISTORY
1997, c. 449, §1 (NEW).