§6762. Benefit calculation for calendar years beginning with 2022
Notwithstanding any provision of this chapter to the contrary, for requests for reimbursement under this chapter for calendar years beginning after December 31, 2021, the amount of reimbursement must be based on the benefit base for a qualified employer rather than on the amount of income tax withheld for qualified employees. The commissioner and the State Tax Assessor shall take whatever action is necessary to implement this subsection, including the adoption of routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A. [PL 2021, c. 602, §6 (NEW).]
SECTION HISTORY
PL 2021, c. 602, §6 (NEW).
Structure Maine Revised Statutes
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
36 §6752. Program established; declaration of public purpose
36 §6754. Reimbursement allowed
36 §6755. Procedures for application
36 §6756. Criteria for approval
36 §6757. Calculation of employment tax increment (REPEALED)
36 §6758. Procedure for reimbursement
36 §6759. Program administration
36 §6762. Benefit calculation for calendar years beginning with 2022