127th MAINE LEGISLATURE
		LD 365		LR 1218(05)
	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 Engrossed with: C "A" (H-277) S "A" (S-490) to C "A" (H-277)
	Committee: Taxation
Fiscal Note
			FY 2015-16	FY 2016-17	Projections  FY 2017-18	Projections  FY 2018-19
Net Cost (Savings)
	General Fund		$0	$50,000	$145,500	$174,950
Appropriations/Allocations
	General Fund		$0	$50,000	$72,000	$50,000
Revenue
	General Fund		$0	$0	($73,500)	($124,950)
	Other Special Revenue Funds		$0	$0	($1,500)	($2,550)
Fiscal Detail and Notes
	This bill includes General Fund appropriations of $50,000 per year beginning in fiscal year 2016-17 to a newly created Home Modification Certification program within the Maine State Housing Authority for the cost of making the required certification.
	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 and Local Government Fund revenue beginning in fiscal year 2017-18.  The  Department of Administrative and Financial Services will require a one-time General Fund appropriation of $22,000 in fiscal year 2017-18 for computer programming charges.