[Themaintainers] tax credits for maintenance?

[Luis Villa]

Hey, all-
Are there any US federal (or state) tax credits for maintenance that you're
aware of (bonus if you think they're actually... good?)

Asking for a DC friend who is trying to push one, but sort of starting from
scratch. I'm wondering if there are models they could base their work on
(or pitfalls they could avoid).

Thanks-
Luis
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