{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-me-pl768-exclusions-20261025","kind":"incentive_program","state_codes":["me"],"subject":"Maine data center business equipment and Dirigo exclusions","scope":"Enacted tax program limitations distinguish operations from construction and equipment installation.","fields":{"me_pl768_exclusion_basis":{"value":"ApprovedApril23,2026PublicLawchapter768LD713amends business equipment and Dirigo eligibility; not repeal of every data center incentive.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"status":{"value":"enacted","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"approval_date":{"value":"2026-04-23","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"bete_property_exclusion":{"value":"Act excludes property in data center or data center portion beginning operations on or afterAugust1,2026, including property in data center expansion or project afterAugust1,2026, from specified business equipment exemption definition.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"operations_gate":{"value":"Begins operations requires installed operational computer/networking equipment AND performing processing, storage, cloud computing or similar infrastructure services. Construction, site preparation and equipment installation alone do not count.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"definition_boundary":{"value":"Data center definition covers primary computing infrastructure facility using environmental control; excludes incidental electronic equipment supporting business whose primary activity is not those computing infrastructure services.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"dirigo_service_exclusion":{"value":"Act excludes services performed at data center from specified software publishing, processing and computer design services category. No complete remaining Dirigo eligibility analysis.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"dirigo_business_exclusion":{"value":"Act adds ineligible business category for data center beginning operations on or afterAugust1,2026using same operational services test, not equipment installation alone.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"study_deadline":{"value":"DECDstudy of potential financial incentives with suggested legislation due no later thanNovember4,2026; deadline future atOctober25check, no completed report reviewed. Committee may propose related legislation in2027.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"scope_boundary":{"value":"Approved act amendments only, not full current36MRSAprogram inventory, all exemptions repealed, individual tax assessment or realized savings. General statutory effective date not independently established.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"individual_eligibility":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."}}}],"sources":{"me-ld713-document-20261025":{"url":"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408","title":"Maine2026Public Law chapter768data center exclusions","publisher":"Maine Legislature","published_on":"2026-04-23","date_note":"ApprovedApril23,2026printed on act; operational applicability date distinct, no general effective date inferred.","scope":"All three pages text reviewed in bounded reads; page1frame viewed with additions and deletions. Full surrounding tax programs and individual awards not reviewed.","checked_at":"2026-10-25T07:19:24.840294+00:00","sha256":"f39407a74a63875a511266b8364aeabd649d28dddae32bd1611fb3b4b097b668","tier":"A","establishes_status":["enacted"]}},"details":[{"id":"incentive-me-pl768-exclusions-20261025","html":"<article><h3>Maine data center business equipment and Dirigo exclusions</h3><p class=\"layer-scope\">Enacted tax program limitations distinguish operations from construction and equipment installation.</p><dl class=\"layer-fields\"><dt>Me pl768 exclusion basis</dt><dd>ApprovedApril23,2026PublicLawchapter768LD713amends business equipment and Dirigo eligibility; not repeal of every data center incentive.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Status</dt><dd>enacted<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Approval date</dt><dd>April 23, 2026<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Bete property exclusion</dt><dd>Act excludes property in data center or data center portion beginning operations on or afterAugust1,2026, including property in data center expansion or project afterAugust1,2026, from specified business equipment exemption definition.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Operations gate</dt><dd>Begins operations requires installed operational computer/networking equipment AND performing processing, storage, cloud computing or similar infrastructure services. Construction, site preparation and equipment installation alone do not count.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Definition boundary</dt><dd>Data center definition covers primary computing infrastructure facility using environmental control; excludes incidental electronic equipment supporting business whose primary activity is not those computing infrastructure services.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Dirigo service exclusion</dt><dd>Act excludes services performed at data center from specified software publishing, processing and computer design services category. No complete remaining Dirigo eligibility analysis.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Dirigo business exclusion</dt><dd>Act adds ineligible business category for data center beginning operations on or afterAugust1,2026using same operational services test, not equipment installation alone.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Study deadline</dt><dd>DECDstudy of potential financial incentives with suggested legislation due no later thanNovember4,2026; deadline future atOctober25check, no completed report reviewed. Committee may propose related legislation in2027.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Scope boundary</dt><dd>Approved act amendments only, not full current36MRSAprogram inventory, all exemptions repealed, individual tax assessment or realized savings. General statutory effective date not independently established.<span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Actual tax benefits</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408\">Maine Legislature</a>. Source: April 23, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Enacted dated amendments, not individual eligibility or actual benefits. Locator: PL768sections3through10andapprovalheader.</p></dd></dl></article>"}]}