4.__Notice.__The Department of Environmental Protection shall notify the Department of Administrative and Financial Service, Bureau of Revenue Services, the Department of Economic and Community Development and the appropriate municipal government when an employer is subject to a suspension of tax payer incentive payments under subsections__ 2 and 3 for any employer that has committed a major violation under Title 38.

5.__Economic benefit of taxpayer incentives.__When calculating the amount of a fine for any employer that has committed a major violation under Title 38, the Department of Environmental Protection shall take into consideration the extent to which taxpayer incentive payments constitute an economic benefit that may be used to offset the fine and shall adjust the fine accordingly.

6.__Intervention.__A citizen has the right to intervene pursuant to chapter 375 in an appeal of a suspension of taxpayer incentive payments under subsection 2.

7.__Environmental compliance fund established.__An environmental compliance fund is established for the purpose of administering this section.__The Department of Administrative and Financial Services, Bureau of Revenue Services shall divert to the fund 0.1% of the reimbursement for taxes paid on certain business property pursuant to Title 36, chapter 915.__Any increase in fines collected by the Department of Environmental Protection attributable to subsection 5 must also be deposited into the fund.

8.__Rulemaking.__The Department of Environmental Protection shall adopt rules to ensure effective administration of this section.__Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

SUMMARY

This bill provides that an employer that has not corrected a violation of environmental laws is ineligible to receive benefits under a taxpayer incentive program such as the business equipment tax reimbursement program, the Maine Employment Tax Increment Financing Act and the shipbuilding facility credit.