Pine Tree Development Zone (PTDZ) / Employment Tax Increment Financing (ETIF)

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) 2026 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 . 2025 Income Guidelines (PDF) 2026 Income Guidelines (PDF)