This bill encourages investment in community development financial institutions located in the State by allowing financial institutions that make equity equivalent loans to these community development financial institutions a tax deduction equal to the difference between the income earned on the equity equivalent loan and the income that would have been earned if the loan had been made at market rates. The bill also makes technical corrections to the format of the Maine Revised Statutes, Title 36, section 5206; the substantive change to that section appears in Title 36, section 5206, subsection 5.