36 M.R.S. § 2533 — New markets capital investment credit

A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G is allowed a credit equal to the amount determined in accordance with section 5219‑HH against the tax otherwise due under this chapter. Section 5219‑HH governs the allowance of the credit and limitations on the amount, refundability, carry-over and recapture of the credit.