Sec. 1. 30-A MRSA §5250-I, sub-§§3 to 5, as enacted by PL 2003, c. 688, Pt. D, §2, are amended to read:

3. Average employment during base period. "Average employment during the base period" for a business means the total number of qualified employees of that business on each of 6 consecutive measurement days in each of the 3 calendar years in the base period as chosen by the business divided by 18 and its affiliated businesses as of March 31st, June 30th, September 30th and December 31st of the base period, divided by 12.

4. Base level of employment. "Base level of employment" means the greater of either the total employment in the State of a business and its affiliated businesses as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding its certification as a qualified the year of the business's application to become a certified Pine Tree Development Zone business divided by 4 or its average employment during the base period.

5. Base period. "Base period" means the 3 calendar years prior to the year in which a business is applies to be certified as a qualified Pine Tree Development Zone business.

Sec. 2. 30-A MRSA §5250-I, sub-§14, ¶¶C and D, as enacted by PL 2003, c. 688, Pt. D, §2, are amended to read:

C. The sales tax exemptions under Title 36, section 1760, subsections 86 and 87; and

D. The Pine Tree Development Zone tax credits provided by Title 36, sections 2529 and 5219-W.;

Sec. 3. 30-A MRSA §5250-I, sub-§14, ¶¶E and F are enacted to read:

E.__Discounted rates approved by the Public Utilities Commission, if applicable, and offered by transmission and distribution utilities as authorized under Title 35-A, section 3210-B, subsection 1; and

F.__Line extensions and conservation programs approved or authorized by the Public Utilities Commission under Title 35-A, section 3210-B, subsections 2 and 3.

Sec. 4. 30-A MRSA §5250-I, sub-§17, as enacted by PL 2003, c. 688, Pt. D, §2, is amended to read: