Sec. 1. 28-A MRSA §1355, sub-§10 is enacted to read:

10.__Contract brewers.__A person who is licensed by the bureau may contract with a brewery or small brewery to manufacture that person's malt liquor.__The bureau, by rule, shall establish the licensing criteria and cost of the license.__Rules adopted pursuant to this subsection are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A.

Sec. 2. 28-A MRSA §1653 is enacted to read:

§1653.__Export tax credit

A brewer is eligible for a credit against the excise tax imposed pursuant to this chapter as provided in this section.

1.__Eligibility.__A brewer is eligible for a credit under this section if the brewer:

A.__Is licensed to and in fact does manufacture malt liquor in this State;

B.__Exports malt liquor for sale outside this State; and

C.__Pays excise taxes imposed pursuant to section 1652.

2.__Amount of credit; schedule.__A brewer eligible under subsection 1 is entitled to a credit in the amount of 17.5__per gallon of malt liquor manufactured in this State and exported for sale outside this State, calculated annually for each year the credit is claimed:

A.__For the first year, on 90% of the total amount manufactured and exported;

B.__For the 2nd year, on 80% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the first year of participation;

C.__For the 3rd year, on 70% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 2nd year of participation;