Maine · Investment · ME-DIRIGO-CAP-001
Dirigo Capital Investment Credit
Publication revised September 24, 2026. Sourcebook page 130.
Credit amount / calculation
Generally 10% of qualified capital investment; 5% in three southern counties; annual caps and partial refundability apply.
Business fit and eligible activity
Exceptional fit: eligible sectors expressly include forestry/fishing and manufacturing, so both some forest operations and mills can qualify. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Illustrative business benefit
A sawmill invests $1.50 million in qualifying production machinery. At 10%, the nominal credit is $150,000 before annual caps, tax-liability limits, carryforward rules, or negotiated adjustments. The company should isolate eligible machinery from buildings, vehicles, land, and other costs that the statute does not treat the same way. Page
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity. Certified activity must be intended to begin within two years of application; benefits may run up to five years. Obtain the certification letter before starting the capital investment or training.
Official sources
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