---
type: "Bill"
title: "An Act To Promote Food Processing And Manufacturing Facility Expansion And Create Jobs"
description: "An Act To Promote Food Processing And Manufacturing Facility Expansion And Create Jobs"
jurisdiction: "us/states/me"
legislature: "Maine Legislature"
session: "132"
identifier: "LD 1951"
citation: "Maine LD 1951 (132)"
classification: ["bill"]
subjects: ["CREDITS", "INCOME TAX", "PRODUCTION FACILITIES"]
status: "enacted"
primary_sponsors: ["Harold STEWART"]
version_count: 4
action_count: 33
vote_count: 1
first_action: "2025-05-07"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/a98ad317-25e1-4fb2-9bc9-3620c8cd1560"
source_url: "https://legislature.maine.gov/LawMakerWeb/dockets.asp?ID=280099119"
source_hash: "384f507062835a9e3174ff3d55b54988ac2725769562784b144156ae83d46a90"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-me"]
---

# Maine LD 1951 (132) — An Act To Promote Food Processing And Manufacturing Facility Expansion And Create Jobs

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment C-A (S-400)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0758&item=2&snum=132)
2. **Amendment S-A to C-A (S-488)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0758&item=4&snum=132)
3. **Chapter 489** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0758&item=6&snum=132)
4. **LD 1951 SP 758** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0758&item=1&snum=132)

## Votes

- RECEDE AND CONCUR — **96–43** (pass) · lower

## Sponsors

- Harold STEWART — primary (person)
- Donald ARDELL — cosponsor (person)
- Gregory SWALLOW — cosponsor (person)
- Joseph UNDERWOOD — cosponsor (person)
- Lucien DAIGLE — cosponsor (person)
- Mark BABIN — cosponsor (person)
- Roger ALBERT — cosponsor (person)
- Susan BERNARD — cosponsor (person)
- Timothy GUERRETTE — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-05-07** Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
- **2025-05-07** The Bill was REFERRED to the Committee on TAXATION. `referral-committee`
- **2025-05-07** In concurrence. ORDERED SENT FORTHWITH.
- **2025-06-13** Report READ and ACCEPTED.
- **2025-06-13** READ ONCE. `reading-1`
- **2025-06-13** Committee Amendment "A" (S-400) READ and ADOPTED. `committee-passage-favorable, passage`
- **2025-06-13** Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-400). `reading-2, reading-3`
- **2025-06-13** Ordered sent down forthwith for concurrence.
- **2025-06-16** CONSENT CALENDAR - FIRST DAY
- **2025-06-16** Under suspension of the rules CONSENT CALENDAR - SECOND DAY.
- **2025-06-16** The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-400). `reading-3`
- **2025-06-16** In concurrence. ORDERED SENT FORTHWITH.
- **2025-06-16** PASSED TO BE ENACTED. `passage`
- **2025-06-16** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2025-06-16** On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.
- **2025-06-25** On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table
- **2025-06-25** On motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-400) `reading-3`
- **2025-06-25** On further motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby Committee Amendment "A" (S-400) was ADOPTED. `committee-passage-favorable`
- **2025-06-25** On further motion by Same Senator Senate Amendment "A" (S-488) to Committee Amendment "A" (S-400) READ and ADOPTED. `committee-passage-favorable, passage`
- **2025-06-25** Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto ADOPTED. `committee-passage-favorable`
- **2025-06-25** PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto in NON-CONCURRENCE. `reading-3`
- **2025-06-25** Sent down for concurrence.
- **2025-06-25** The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (S-400) as Amended by Senate Amendment "A" (S-488) thereto. `reading-3`
- **2025-06-25** ROLL CALL NO. 598
- **2025-06-25** (Yeas 96 - Nays 43 - Absent 10 - Excused 2)
- **2025-06-25** ORDERED SENT FORTHWITH.
- **2025-06-25** PASSED TO BE ENACTED. `passage`
- **2025-06-25** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2025-06-25** PASSED TO BE ENACTED, in concurrence. `passage`
- **2025-07-01** Signed by Governor `executive-signature`
- **2025-05-22T04:00:00+00:00** Work Session Held
- **2025-05-22T04:00:00+00:00** Voted - OTP-AM
- **2025-06-13T04:00:00+00:00** Reported Out - OTP-AM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a98ad317-25e1-4fb2-9bc9-3620c8cd1560`. Confidence: reported (aggregated from official Maine legislature records).