The Pine Tree Development Zone (PTDZ) and Employment Tax Increment Financing (ETIF) programs closed for new applications on December 31, 2024.
Links for existing PTDZ participants:
- The program is governed by MRS Title 30- A §5250-H to §5250-T, under "Subchapter 4: Pine Tree Development Zones."
- The program is also governed by Rule 100c100, as amended, which can be viewed here.
- All of Maine's counties, except for Cumberland and York, are designated as eligible for PTDZ. Within Cumberland and York counties, certain municipalities are eligible: 2024 PTDZ Tier 1 Eligible Municipalities in Cumberland and York Counties (PDF)
- 2024 Income Guidelines (PDF)
- Maine Revenue Service - Income Tax Credit and Sales or Use Tax Exemption
Links for existing ETIF participants:
- ETIF is governed by MRS Title 36 §6751- §6761
- The program is also governed by Rule 100c400, as amended, which can be viewed here.
- 2024 Income Guidelines (PDF)