Sec. 6. 36 MRSA §5219-AA is enacted to read:

§5219-AA.__Community wind power generator credit

1.__Definitions.__As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A.__"Commission" means the Public Utilities Commission.

B.__"Community wind power generator" means an electricity- generating facility at any one site with an instantaneous generating nameplate capacity of not more than 10 megawatts that is powered entirely by wind energy.

2.__Credit.__An entity that is a qualified community wind power generator is allowed a credit in the amount of 100% of the tax that would otherwise be due under this Part for each of the taxable years that the entity is required to file a return pursuant to this Part beginning after the entity commences operation as a community wind power generator.__The credit authorized under this section is limited to 10 consecutive years following commencement of operation as a community wind power generator.

3.__Qualification.__The credit available under this section is available only to those community wind power generators qualified as such by the commission prior to January 1, 2011.__The commission may certify any legal entity as a community wind power generator if the commission determines that such certification would support construction of a community wind power generator in this State by that entity and the entity will own title or controlling interest in that generator.__The entity must demonstrate to the commission that the construction of the facility would not be likely to occur absent the availability of the benefits under this section, section 1760, subsection 89 and section 2017.__The commission may not certify a legal entity as a qualified community wind power generator if that entity commenced