Code of Maine Rules
99 - INDEPENDENT AGENCIES
346 - MAINE STATE HOUSING AUTHORITY
Chapter 33 - ACCESSABLE HOME TAX CREDIT RULE
Section 346-33-1 - Definitions

Universal Citation: 99 ME Code Rules ยง 346-33-1

Current through 2024-38, September 18, 2024

The following terms shall have the following meanings:

a. "Director" means the director of MaineHousing.

b. "Homestead" means a dwelling owned or rented by the Taxpayer or held in a revocable living trust for the benefit of the Taxpayer and occupied by the Taxpayer and the Taxpayer's dependents as a home as further defined in Title 36 MRSA Section5219-II or any successor statute.

c. "MaineHousing" means the Maine State Housing Authority.

d. "Tax Credit" means the credit allowed against a Taxpayer's income taxes for Homestead modifications pursuant to Title 36 MRSA Section5219-PP or any successor statute.

e. "Taxpayer" means the individual who pays for the modifications to their existing Homestead to make all or a portion of it accessible to an individual with a disability or physical hardship who resides or will reside in the Homestead.

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