An Act to Expand the Maine Historic Rehabilitation Credit and Establish a Weatherization Tax Credit
Maine Legislature, Session 131, LD 1810
Committee Amendment CA_A_H965 (House)
Amends: 27 MRSA §511, 36 MRSA §191, 36 MRSA §5219-B

COMMITTEEAMENDMENT" ,A"toH.P.1155,L.D.1810, "AnActtoExpandthe 
Maine Historic Rehabilitation Credit {nJ Establish a Weatherization Tax Credit" 
Amend the bill in section 1 in subsection 1 in the last line (page 1, line 7 in L.D.) by 
striking out the following: 
115219-AAA" and inserting the following: '5219-BBB' 
Amend the bill by striking out all of section 2 and inserting the following: 
'Sec. 2. 27 MRSA §511, sub-§2-A is enacted to read: 
2-A. Certification for the rehabilitation and weatherization of historic homes. 
The director shall certify information necessazy for applicants to demonstrate eligibility for 
an income tax credit under Title 36, section 5219-BBB, in accordance with this subsection. 
A. As used in this subsection the following terms have the following meanings. 
(1) "Certified exterior rehabilitation" has the same meaning as in Title 36, section 
5219-BBB, subsection L paragraph A. 
(2) "Certified historic home" has the same meaning as in Title 36, section 
5219-BBB, subsection L paragraph B. 
(3) "Qualified exterior rehabilitation expenditure" has the same meaning as in Title 
36, section 5219-BBB, subsection 1, paragraph E. 
B. The director may require an applicant to provide information establishing the 
following: 
(1) That the certified exterior rehabilitation of a certified historic home is 
consistent with subsection 2, paragraph A: 
(2) That the qualified exterior rehabilitation expenditures meet the requirements 
for an income tax credit under Title 36, section 5219-BBB: 
(3) That the certified historic home is: 
(a) A building individually listed in or determined to be eligible for listing in 
the National Register of Historic Places: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 1155, L.D. 1810 
(b) Classified as contributing to a historic district listed in or eligible for listing 
in the National Register of Historic Places; 
(c) Designated as a local landmark or a contributing resource in a local historic 
district that has been certified by the United States Department of the Interior, 
National Park Service; or 
(d) Designated as a local landmark or contributing to a local historic district 
that substantially meets the National Register of Historic Places criteria as 
determined by the director; and 
(4) That the eligibility of any dwelling previously determined eligible for listing 
in the National Register of Historic Places will be reconfirmed at the time of the 
tax credit application. 
By January 15th of each calendar year, the director shall provide to the Depaiiment of 
Administrative and Financial Services. Bureau of Revenue Services: a list of all taxpayers 
who have applied for and demonstrated eligibility for the credit claimed under Title 36, 
section 5219-BBB; a list of all ce1iified historic homes that are the subject of the credit 
claimed under Title 36, section 5219-BBB; and verification that those taxpayers who 
claimed the tax credit increase under Title 36, section 5219-BBB, subsection 3 the prior 
tax year remain eligible for the tax credit increase. 
For the purposes of the credit claimed under Title 36, section 5219-BBB, buildings and 
districts determined to be eligible for listing in the National Register of Historic Places. as 
well as locally designated landmarks and districts, do not have to be nominated to the 
National Register of Historic Places by the commission. 
The director shall adopt rules implementing this subsection. Rules adopted pursuant to this 
subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.' 
Amend the bill by striking out all of section 3 and inserting the following: 
'Sec. 3. 27 MRSA §511, sub-§5, 1-8, as amended by PL 2011, c. 453, § 1, is further 
amended to read: 
B. By Jaffilary 15, 2013, the Maiae Historio :Preser¥atioa Gommissioa shall reviev, the 
tffi( Ofesit provisos uaser Title 36, seotioR 5219 BB aRS shall make reOOffi-fl'l:eRsatioas 
to the joint stancliag oommi-ttee of the Legislata-re having juriscliotioa OT/Of taJEatioa 
mattOFs rega-l'diag speoifio prnposals for fuacliag the oredit. By January 1 S, 2,Q-l-5- 2026 
and eve1y 2- 2, years thereafter, the Maine Historic Preservation Commission shall 
analyze the use of tax credits provided under Title 36, seetioa sections 5219-BB and 
5219-BBB as an incentive for rehabilitation of historic structures aH:4.l. economic 
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development and the creation of new housing at the time of project completion, analyze 
tax and other revenues generated by the rehabilitation to determine in relation to the 
7 
east costs of the ereeit credits if they exceed the costs of the ereeit credits and report 
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the results of its analysis to the joint standing oommittee committees of the Legislature 
having jurisdiction over taxation, housing and economic development matters with 
recommendations as to whether the credits under Title 36, seotioa. sections 5219-BB 
and 5219-BBB should be extended, repealed or amended. The recommendations must 
include specific proposals for funding the ereeit credits after fiscal year 2014 15 
2030-31 and appropriate transition provisions in order that projects in the development 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1155, L.D. 1810 
or planning states are not adversely affected. The joint standing committee committees 
may submit legislation related to the report.' 
Amend the bill by inserting after section 3 the following: 
'Sec. 4. 36 MRSA §191, sub-§2, ,rl.JUU is enacted to read: 
lTTJU. The disclosure of information to the Maine Historic Preservation Commission 
for the purpose of administering the credit for rehabilitation of historic properties after 
2007 under section 5219-BB and the credit for rehabilitation and weatherization of 
historic homes under section 5219-BBB.' 
Amend the bill by striking out all of section 6 and inserting the following: 
'Sec. 6. 36 MRSA §5219-BBB is enacted to read: 
§5219-BBB. Credit for rehabilitation and weatherization of historic homes after 2024 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. 
"Certified exterior rehabilitation" means the exterior rehabilitation, including 
weatherization, of a certified historic home that the Director of the Maine Historic 
Preservation Commission certifies is consistent under Title 27, section 511, subsection 
2, paragraph A. 
B. "Certified historic home" means a structure located in the State that is an eligible 
taxpayer's homestead, as defined in section 681, subsection 2, or is used as the eligible 
taxpayer's homestead within 60 days of the completion of the certified exterior 
rehabilitation, that contains up to 4 dwelling units, that has been certified by the 
Director of the Maine Historic Preservation Commission as a certified historic home 
under Title 27, section 511, subsection 2 and may include any ancillary buildings that 
contribute to the historical significance of the certified historic home, as determined by 
the Director of the Maine Historic Preservation Commission. 
C. "Dwelling unit" means a house or apartment used as a residence for an occupant. 
D. "Eligible taxpayer" means a taxpayer whose federal adjusted gross income for the 
first year in which the credit allowed under this section may be claimed does not exceed 
$120,000. 
E. "Qualified exterior rehabilitation expenditure" means any amount expended by an 
eligible taxpayer on or after January L 2025 that is reasonably related to a certified 
exterior rehabilitation, as determined by the Director of the Maine Historic 
Preservation Commission. 
F. "Residence" has the same meaning as in Title 21-A, section 112, subsection 1. 
2. Credit allowed. An eligible taxpayer is allowed a credit against the tax imposed 
under this Part equal to 25% of the qualified exterior rehabilitation expenditure of an 
eligible taxpayer who incurs at least $5,000 in qualified exterior rehabilitation expenditures 
for the certified exterior rehabilitation of a certified historic home, up to a maximum credit 
of $50,000 per certified historic home taken within a 5-year period starting from the first 
tax year in which a credit may be claimed. If an eligible taxpayer does not exceed the 
maximum credit allowed under this section for a single certified exterior rehabilitation 
project, then the eligible taxpayer may claim a credit for subsequent certified exterior 
COMMITTEE AMENDMENT 
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COMMITIEEAMENDMENT"A"toH.P.1155,L.D.1810 
rehabilitation projects. up to the maximum credit per certified historic home within the 
5-year period. The credit may first be claimed for the taxable year in which the certified 
exterior rehabilitation is placed in service. 
3. Increased credit for the creation of new housing. The credit allowed under this 
section is increased to 30% of qualified exterior rehabilitation expenditures. up to a 
maximum credit of $60,000 per certified historic home. if: 
A. For a certified historic home with more than one dwelling unit. the eligible taxpayer 
agrees. for a period of 4 years, to rent at least one dwelling unit to a household with 
income at or below 100% of the median income for the area as defined by the United 
States Department of Housing and Urban Development under the United States 
Housing Act of 1937. Public Law 75-412, 50 Stat. 888, Section 8, as amended, 
measured at the time of initial occupancy; or 
B. The certified historic home has not been used as a residence by tenants or property 
owners for the 5 years prior to the year in which the credit is first claimed. 
4. Timing of credit. Twenty-five percent of the credit allowed under this section must 
be taken in the taxable year the credit may be first claimed and 25% must be taken in each 
of the next 3 taxable years. 
5. Credit refundable. The credit allowed under this section is refundable. 
6. Transfer upon sale or for financing. Upon the sale or transfer of a certified 
historic home. an eligible taxpayer shall transfer, sell or assign to the subsequent owner the 
credit for the year in which the certified historic home is transferred or sold and any 
remaining portion of the credit for any subseguent years. An eligible taxpayer may transfer. 
sell or assign any pmtion of the credit to a mortgagor for the pui:poses of securing financing 
for the completion of the certified exterior rehabilitation. 
7. Disallowance of future credit; recapture. The credit allowed under subsection 2 
is subject to disallowance and recapture if. before the final taxable year the credit can be 
taken, as provided in this subsection. 
A. Future credits are subject to disallowance if: 
(1) Any exterior alterations are made to the certified historic home without the 
approval of the Director of the Maine Historic Preservation Commission and are 
determined by the director to not be consistent with Title 27, section 511. 
subsection 2-A. paragraph A; or 
(2) The certified historic home ceases to be the homestead of the eligible taxpayer 
or the successor eligible taxpayer who has been assigned credits pursuant to 
subsection 6. 
The disallowed amount under subparagraph { 1) or {2) is equal to the amount of credit 
remaining to be claimed for the taxable year in which the disallowance occurred and 
all subsequent years. 
B. If an eligible taxpayer claims the income tax credit increase under subsection 3, 
paragraph A, but fails or ceases to rent a dwelling unit to a household with income at 
or below 100% of the median income for the area as agreed, the entire income tax credit 
increase under subsection 3, paragraph A is subject to disallowance and the assessor 
may recapture the tax credit increase allowed under subsection 3. Notwithstanding the 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1155, L.D. 1810 
3-year time limitation for making an assessment under section 141. the assessor shall 
recapture the amount of the tax credit increase by making an assessment equal to the 
difference between the amount of the increased tax credit allowed under subsection 3 
and the tax credit allowed under subsection 2 for the tax year in which the credit was 
claimed by the eligible taxpayer that actually claimed the credit. 
8, Limitation. An eligible taxpayer who claims a credit under section 5219-R or 
5219-BB, for any portion of a certified historic home may not claim a credit under this 
section for the same certified historic home. 
9. Rules. The bureau may adopt rules implementing this section. Rules adopted 
pursuant to this subsection are routine technical rules as defined in Title 5. chapter 375. 
subchapter 2-A.' 
Amend the bill by striking out all of section 7 and inserting the following: 
'Sec. 7. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for administrative costs to make changes to tax 
returns. 
GENERAL FUND 
Capital Expenditures 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
IDSTORIC PRESERVATION COMMISSION, MAINE 
Historic Preservation Commission 0036 
2023-24 
$0 
$0 
2023-24 
$0 
$0 
2024-25 
$33,000 
$33,000 
2024-25 
$33,000 
$33,000 
Initiative: Provides ongoing funds for 2 Historic Preservationist Coordinator positions and 
related All Other costs to implement the ce1tification obligations of the Director of the 
Maine Historic Preservation Commision under the Maine Revised Statutes, Title 27, 
section 511 for the expanded small project credit under Title 36, section 5219-BB and the 
new tax credit for the rehabilitation and weatherization of historic homes under Title 36, 
section 5219-BBB. One position begins August 1, 2024 and one position begins January 
1, 2025. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
2023-24 
0.000 
$0 
COMMITTEE AMENDMENT 
2024-25 
2.000 
$148,355 
~os 
COMMITTEEAMENDMENT"ff'toH,P.1155,L.D.1810 
All Other 
$0 
$17,877 
GENERAL FUND TOTAL 
$0 
$166,232 
Historic Preservation Commission 0036 
Initiative: Provides one-time funds for consulting services to assist in the analysis of the 
use of the tax credits provided. 
GENERAL FUND 
2023-24 
2024-25 
All Other 
$0 
$50,000 
GENERAL FUND TOTAL 
$0 
$50,000 
IDSTORIC PRESERVATION COMMISSION, 
MAINE 
DEPARTMENT TOTALS 
2023-24 
2024-25 
GENERAL FUND 
$0 
$216,232 
DEPARTMENT TOTAL-ALL FUNDS 
$0 
$216,232 
SECTION TOTALS 
2023-24 
2024-25 
GENERAL FUND 
$0 
$249,232 
SECTION TOTAL - ALL FUNDS 
$0 
$249,232 
Amend the bill by inserting after section 7 the following: 
'Sec. 8. Effective date; application. Those sections of this Act that amend the 
Maine Revised Statutes, Title 36, section 5219-BB, subsection 2, paragraph B and Title 36, 
section 5219-BB, subsection 3 take effect January 1, 2025 and apply to applications 
received on or after January 1, 2025 for a tax credit for tax years beginning on or after 
January 1, 2025.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment makes the following changes to the bill. 
1. It clarifies provisions for the purposes of administration of the tax credit for 
rehabilitation and weatherization of historic homes. 
2. It provides that the designation of a local landmark or a contributing resource in a 
local historic district is also made by the United States Department of the Interior, National 
Park Service. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1155, L.D. 1810 
3. It provides that an eligible taxpayer is a taxpayer that has federal adjusted gross 
income ofno more than $120,000. 
4. Beginning in 2025, it increases the tax credit for rehabilitation and weatherization 
of historic homes and the increased credit by 5 percentage points of certified qualified 
rehabilitation expenditures and decreases the maximum credit that may be received from 
$62,500 to $50,000. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/08/24 ,:,Wac::.. 
LD 1810 
LR 1684(02) 
An Act to Expand the Maine Historic Rehabilitation Credit and Establish a Weatherization Tax 
Credit 
Fiscal Note for Bill as Amended by Committee Amendment •tr { H-9@ f) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General· Fund 
Revenue 
: General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY2023-24 
$0 
$0 
$0 
$0 
$249,232 
$249,232 
$0 
$0 
Projections 
FY 2025-26 
$513,732 
$242,982 
($270,750) 
($14,250) 
Projections 
FY 2026-27 
$792,294 
$250,794 
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($541,500) 
($28,500) 
This bill includes General Fund appropriations of $216,232 in fiscal year 2024-25 to the Maine Historic Preservation 
Commission for the costs associated with implementing the requirements of this bill. Of this amount, $166,232 is 
.·,-•• appropriated on an ongoing basis for 2 Historic Preservationist Coordinator positions and related All Other costs to.· ••• 
perform certification obligations for the expanded small project credit and the new tax credit for the rehabilitation and 
weatherization o:f historic homes, This fiscal note assumes that one position will begin on August 1, 2024 and one 
position will begin on January 1, 2025. Additionally, $50,000 is appropriated on a one-time basis for consulting :- . 
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services to assist in the analysis of the use of the tax credits provided. 
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'J'.he bill also includes one-time General Fund appropriations to the Department of Administratjve Services, Buryau qf 
Revenue Services of $33,000 in fiscal year 2024-25 for administrative costs to implement changes to income tax 
returns, 
Expanding the tax credit for rehabilitation of historic properties and establishing a tax credit for rehabilitation and 
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weatherization of historic homes effective January 1, 2025 will decrease revenue to the General fund by $270,750 in 
;; fiscal year 2025-26 and decrease local government fund revenue by $14,250 in the same year, 
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LR1684(02) - Fiscal Note - Page 1 of 1 
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