This bill requires the Department of Corrections to establish and administer a sustainable housing development work program in consultation with the Department of Labor and the Maine State Housing Authority. The program must be designed to train residents of the Department of Corrections in home construction techniques with an emphasis on green and renewable construction methods. It must also establish partnerships with community colleges and trade organizations to offer home construction-related certification programs to participating residents. Lastly, it must facilitate the construction of homes by the residents and other individuals participating in the program. The homes must be constructed to meet or exceed applicable energy efficiency standards under the Maine Uniform Building and Energy Code and have at least 50% of their energy consumption provided by renewable energy sources. The program must give priority to construction materials sourced from within the State, and construction waste must be minimized by using recycling programs. Constructed homes must be owned by the Maine State Housing Authority or other state agency determined appropriate by the Commissioner of Corrections. Participating residents are eligible for a sentence reduction of one day for every 40 hours of work completed under the program. Residents must also maintain a custody classification of minimum or lower during their participation in the program, and all work completed through the program must meet safety and quality standards as determined by the commissioner. Sentence reductions may not exceed 25% of a resident’s total term of imprisonment. The bill establishes a nonlapsing fund within the Department of Corrections for the purposes of supporting the program. The bill also requires the commissioner to establish an oversight committee, which must monitor the implementation of the program and the program’s adherence to the provisions of the bill and any rules the commissioner establishes related to the program. The department is required to submit an annual report regarding the program starting January 1, 2026 to the joint standing committee of the Legislature having jurisdiction over criminal justice and public safety matters. The report must include how many homes have been built under the program, the adherence to renewable standards as required by the program, recidivism rates of residents participating in the program, the amount of sentence reductions applied and the cost of the program. The bill also directs the Department of Administrative and Financial Services, Bureau of Revenue Services to develop a proposal for implementation of a refundable tax credit for persons donating materials or services to the program. By December 3, 2025, the bureau must submit a report setting forth the tax credit proposal, including necessary implementing legislation, along with any recommendations to the Joint Standing Committee on Taxation.