This bill imposes an additional tax of 1.07% on annual corporate income of more than $3,500,000, bringing the top rate to a total of 10%. The revenue from the additional tax is designated for agricultural purposes, in order of priority and to the extent funds are available, to: dairy stabilization support funds; the Dirigo business incentives program to fund the credit for expenditures on agricultural businesses; reimburse municipalities for a new 100% property tax exemption for agricultural buildings constructed, reconstructed or renovated after January 1, 2026 established in the bill; the Maine Agriculture, Food and Forest Products Investment Fund; the Business Recovery and Resilience Fund program to benefit the agriculture industry; the Agricultural Marketing Loan Fund; and the Dairy Improvement Fund. Any remaining balance must be transferred to the General Fund.