Maine § 2533. - New markets capital investment credit
Full text of Maine Maine Revised Statutes § 2533. — New markets capital investment credit, with citation guidance and answers to common questions.
§ 2533.. New markets capital investment credit
A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G is allowed a credit equal to the amount determined in accordance with section 5219‑HH against the tax otherwise due under this chapter. Section 5219‑HH governs the allowance of the credit and limitations on the amount, refundability, carry-over and recapture of the credit. [PL 2011, c. 548, §20 (NEW); PL 2011, c. 548, §35 (AFF).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 2533.
What does Maine Revised Statutes § 2533. cover?
Section 2533. ("New markets capital investment credit") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 2533.?
A common citation format is "Maine Revised Statutes § 2533." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 2533. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.