Maine · Workforce · ME-DIRIGO-TR-001
Dirigo Training Credit
Publication revised September 24, 2026. Sourcebook page 131.
Credit amount / calculation
$2,000 per employee receiving qualifying training; at least three qualifying employees and 20 training hours per employee.
Business fit and eligible activity
Eligible forestry and manufacturing businesses can receive a credit for qualified employee training. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This credit is aimed at the cost of changing the workforce along with the equipment. It can fit a mill installing scanners, controls, a new planer line, kiln controls, or other technology that requires incumbent employees to learn a materially different process. Routine safety meetings and ordinary orientation should not be treated as qualifying retraining without support in the program rules.
Illustrative business benefit
Six qualifying employees complete certified training: 6 x $2,000 = $12,000. This is a per-person credit, not a percentage of the machinery or training budget.
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
Related programs
Dirigo Capital Investment Credit
Generally
Exceptional fit: eligible sectors expressly include forestry/fishing and manufacturing, so both some forest operations and mills can qualify.
Renewable Chemicals Tax Credit
$0.08 per pound of qualifying renewable chemical meeting
Potentially relevant when wood residuals are converted into qualifying renewable chemicals rather than fuels.
Research Expense Tax Credit
5% of excess qualified research expenses plus 7
Qualifying Maine research can produce an incremental credit for wood-products manufacturers.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Clean Fuel Production Credit (Internal Revenue Code §45Z)
Per-gallon or gallon-equivalent credit based on the
Potentially relevant only if a forest-products business actually produces qualifying transportation fuel.