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
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