Section 346-33-1 - DefinitionsThe 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. 99- 346 C.M.R. ch. 33, § 1