PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
An Act To Improve the Ability of Senior Citizens and Persons with Disabilities To Stay in Their Homes
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5219-PP, sub-§1, as enacted by PL 2017, c. 211, Pt. D, §10, is amended to read:
 
1. Credit allowed.   An individual with federal adjusted gross income not exceeding $55,000the area median income 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.
Sec. 2. 36 MRSA §5219-PP, sub-§5, ¶F, as enacted by PL 2017, c. 211, Pt. D, §10, is amended to read:
 
F. For taxpayers with a federal adjusted gross income over $45,000 but not over $55,000the area median income, 50%.
Sec. 3.  36 MRSA §5219-PP, sub-§6  is enacted to read:
 
6.  Area median income.     For the purposes of this section, "area median income" means the amount determined by the United States Department of Housing and Urban Development as the area median income by county or municipality where the homestead is located.
Sec. 4. Maine State Housing Authority pilot project. The Maine State Housing Authority shall amend the income eligibility level under its pilot project to assist income-eligible older adults or persons with disabilities to stay in their homes by providing financial assistance with certain home modifications. The income eligibility level for the pilot project must be set at the area median income of the homeowner as determined by the United States Department of Housing and Urban Development for the county or municipality in which the home is located.
 
SUMMARY
This bill changes the maximum income eligibility level for the income tax credit for home modifications to improve accessibility and the Maine State Housing Authority pilot project to assist older adults and persons with disabilities with certain home modifications. The new income eligibility level for each program is changed to the area median income as determined by the United States Department of Housing and Urban Development for the county or municipality in which the home is located.