# Maine LD 1951: An Act to Promote Food Processing and Manufacturing Facility Expansion and Create Jobs

Maine LD 1951, An Act to Promote Food Processing and Manufacturing Facility Expansion and Create Jobs, is a 132nd Maine Legislature (2025-2026) Senate bill sponsored by Harold Stewart; status signed, last action 2025-07-01 (Signed by Governor, ACTPUB Chapter 489); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/ME-LD1951-132
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maine LD 1951
- State: Maine
- Session: 132nd Maine Legislature (2025-2026)
- Title: An Act to Promote Food Processing and Manufacturing Facility Expansion and Create Jobs
- Status: signed
- Chamber: Senate
- Introduced: 2025-05-07
- Last action: 2025-07-01, Signed by Governor, ACTPUB Chapter 489
- Sponsor: Harold Stewart
- Cosponsors: 8
- Subjects: INCOME TAX, INCOME TAX - CREDITS
- Touches household money: yes
- Roll calls: 1 (96 yes, 43 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Refundable credit for plant investments: benefit, high. The law provides a refundable tax credit for food processing or manufacturing projects. You can claim 1.8% of your qualified investment each year for up to 20 years; for tax years starting on or after January 1, 2027, the rate is 2.0%. The credit starts with the first full tax year after the state…
- Tougher rules to qualify for plant credit: cost, medium. Beginning July 1, 2025, to qualify you must invest at least $35 million in a Maine food processing or manufacturing facility. Only spending from April 1, 2019 through December 31, 2027 counts, and related companies’ spending is added together. You must employ at least 40 full-time workers based in…
- Older plant credit clauses removed: mixed, low. The law removes several older clauses in the plant credit. It repeals paragraph H in the eligibility section, one item in paragraph J, and two items in subsection 3, paragraph B. These repeals take effect July 1, 2025. Those rules no longer apply; applicants and administrators now follow the update…

## Sponsors and cosponsors

- Sponsor: Harold Stewart
- Cosponsor: Donald Ardell (Republican), House
- Cosponsor: Gregory Swallow (Republican), House
- Cosponsor: Joseph Underwood (Republican), House
- Cosponsor: Lucien Daigle (Republican), House
- Cosponsor: Mark Babin (Republican), House
- Cosponsor: Roger Albert (Republican), House
- Cosponsor: Susan Bernard (Republican), Senate
- Cosponsor: Timothy Guerrette (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-06-25 | House | RECEDE AND CONCUR | pass | 96 | 43 |   |

## Actions (11)

- 2025-07-01: Signed by Governor, ACTPUB Chapter 489
- 2025-06-25: PASSED TO BE ENACTED, in concurrence. (Senate)
- 2025-06-25: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-06-25: The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto.ROLL CALL NO. 598(Yeas 96 - Nays 43 - Absent 10 - Excused 2)ORDERED SENT FORTHWITH. (House)
- 2025-06-25: On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table On motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-400) On further motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby Committee Amendment "A" (S-400) was ADOPTED. On further motion by Same Senator Senate Amendment "A" (S-488) to Committee Amendment "A" (S-400) READ and ADOPTED. Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto ADOPTED. PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto in NON-CONCURRENCE. Sent down for concurrence. (Senate)
- 2025-06-16: On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence. (Senate)
- 2025-06-16: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-06-16: CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-400).In concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-06-13: Report READ and ACCEPTED.READ ONCE.Committee Amendment "A" (S-400) READ and ADOPTED.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-400).Ordered sent down forthwith for concurrence. (Senate)
- 2025-05-07: The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-05-07: Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence (Senate)

## Bill text

- Amendment C-A (S-400), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=2&snum=132)
- Amendment S-A to C-A (S-488), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=4&snum=132)
- Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=6&snum=132)
- Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=1&snum=132)

## Related bills

- LD 1522: An Act to Establish the Maine Eviction Prevention Program (failed)
- LD 1665: An Act to Provide Property Tax Relief to Maine Families (failed)
- LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System (failed)
- LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement (failed)
- LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State Employees (failed)
- LD 1294: An Act to Expand the Dependent Exemption Tax Credit (failed)

## Sources
- [Amendment C-A (S-400), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=2&snum=132)
- [Amendment S-A to C-A (S-488), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=4&snum=132)
- [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=6&snum=132)
- [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0758&item=1&snum=132)

## Related
- [LD 1522: An Act to Establish the Maine Eviction Prevention Program](https://policyrisk.com/state-bill/ME-LD1522-132)
- [LD 1665: An Act to Provide Property Tax Relief to Maine Families](https://policyrisk.com/state-bill/ME-LD1665-132)
- [LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retiremen…](https://policyrisk.com/state-bill/ME-LD1872-132)
- [LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan f…](https://policyrisk.com/state-bill/ME-LD2067-132)
- [LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State…](https://policyrisk.com/state-bill/ME-LD1611-132)
- [LD 1294: An Act to Expand the Dependent Exemption Tax Credit](https://policyrisk.com/state-bill/ME-LD1294-132)
- [Maine bills](https://policyrisk.com/states/maine/bills)
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Source: PRIA, https://policyrisk.com/state-bill/ME-LD1951-132 (as of 2026-10-17).