An Act To Provide a Tax Reduction for Modifications To Make a Home More Accessible for a Person with a Disability
Maine Legislature, Session 127, LD 0365
Committee Amendment CA_A_H277 (House)

COMMITTEE AMENDMENT "A " 
to H.P. 252, L.D. 365, Bill, "An Act To 
Provide a Tax Reduction for Modifications To Make a Home More Accessible for a 
Person with a Disability" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 36 MRS A §5219-NN is enacted to read: 
§5219-NN. Credit for certain homestead modifications 
1. Credit allowed. A person with federal adjusted gross income not exceeding 
$55,000 who makes qualified expenditures for the purpose of making all or any portion 
of an existing homestead, as defined in section 5219-II, subsection 1, paragraph C, 
accessible to an individual with a disability or physical hardship who resides or will 
reside in the homestead is allowed a credit against the tax otherwise imposed under this 
Part in an amount equal to the applicable percentage of the qualified expenditures or 
$9,000, whichever is less. 
2. Qualified expenditures. An individual claiming a credit under this section must 
demonstrate to the Maine State Housing Authority that the homestead modifications for 
which the expenditures were incurred comply with applicable building standards 
governing home accessibility in the jurisdiction where the homestead is located and are 
consistent with standards adopted by the authority. The authority may adopt rules 
consistent with this section to identify the types of homestead modifications that will 
enable accessibility for individuals with disabilities or physical hardships. Rules adopted 
under this subsection are routine technical rules as defined in Title 5, chapter 375, 
subchapter 2-A. 
3. Certification. The Maine State Housing Authority shall certify to the State Tax 
Assessor the total qualified expenditures made by an individual seeking to claim a credit 
under this section. The authority may contract with a public or private entity to make the 
certification required under this subseCtion. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A· to H.P, 252, L.D, 365 
4. Limitations; carry-forward. The credit under this section must be taken in the 
taxable year in which the qualified expenditures were incurred, Any unused portion of 
the credit may be carried forward to the following year or years for a period not to exceed 
years, 
5. Applicable percentage. For the purposes of this section. "applicable percentage" 
means: 
A. For taxpayers with a federal adjusted gross income of $0 to $25,000, lOO%; 
B. For taxpayers with a federal adjusted gross income over $25,000 but not over 
$30,000, 90%; 
C. For taxpayers with a federal adjusted gross income over $30,000 but not over 
$35,000, 80%; 
D, For taxpayers with a federal adjusted gross income over $35,000 but not over 
$40,000,70%; 
E, For taxpayers with a federal adjusted gross income over $40,000 but not over 
$45,000, 60%; and 
F. For taxpayers with a federal adjusted gross income over $45,000 but not over 
$55,000, 50%, 
6. Annual limit on credits. Credits approved under this section may not exceed 
$1,000,000 for any calendar year. If the $1,000,000 annual limitation is reached, any 
additional applications for a credit in that year must be held and given priority in 
consideration in the following calendar year. 
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 
2016, 
' 
Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for computer programming costs. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
2015-16 
$0 
$0 
2015-16 
COMMITTEE AMENDMENT 
2016-17 
$22,000 
$22,000 
2016-17 
COMMITTEE AMENDMENT" /1" to H.P. 252, L.D. 365 
GENERAL FUND 
DEPARTMENT TOTAL - ALL FUNDS 
HOUSING AUTHORITY, MAINE STATE 
Home Modification Certification Program N208 
$0 
$22,000 
$0 
$22,000 
Initiative: Provides funds for the cost of conducting the home modification certification. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HOUSING AUTHORITY, MAINE STATE 
DEPARTMENT TOTALS 
GENERAL FUND 
DEP ARTMENT TOTAL - ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
2015-16 
$50,000 
$50,000 
2015-16 
$50,000 
$50,000 
2015-16 
$50,000 
$50,000 
2016-17 
$50,000 
$50,000 
2016-17 
$50,000 
$50,000 
2016-17 
$72,000 
$72,000 
This amendment replaces the bill, which was a concept draft, and creates an income 
tax credit for expenses incurred for certain modifications to make a homestead accessible 
to an individual with a disability or physical hardship who resides or will reside in the 
homestead if the taxpayer's federal adjusted gross income does not exceed $55,000. The 
credit is capped at $1,000,000 annually. The amendment also adds an appropriations and 
allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/3 1115 
fra~ 
LD365 
LR 1218(02) 
An Act To Provide a Tax Reduction for Modifications To Make a Home More Accessible for a Person 
with a Disability 
Fiscal Note for Bill as Ame.uded by Committee Amendment 'ft' ( /1-;)7-i) 
Committee: Taxation 
Net CQst (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
$50,000 
$50,000 
$0 
$0 
FY 2016-17 
$143,250 
$72,000 
($71,250) 
($3,750) 
Projections 
FY2017-18 
$171,125 
$50,000 
($121,125) 
($6,375) 
Projections 
FY 2018-19 
$185,375 
$50,000 
($135,375) 
($7,125) 
This legislation creates a tax credit for expenses incurred for certain home modifications to make a homestead 
accessible to an individual with a disability or physical hardship and would result in a reduction in General Fund 
revenue of $71 ,250 in fiscal year 2016-17 and a reduction in Local Government Fund revenue of $3,750 in fiscal year 
2016-17. The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial 
Services of $22,000 in fiscal year 2016-17 for computer programming charges. 
This bill also includes General Fund appropriations of $50,000 per year beginning in fiscal year 2015-16 to a newly 
created Home Modification Certification program within the Maine State Housing Authority for the cost of making 
the required certification. 
LRI218(02) - Fiscal Note - Page 1 of 1