WESTBROOK – U.S. Rep. Tom Allen says he has introduced legislation authorizing a one-time tax credit of up to $3,000 for individuals and $6,000 for couples to help first-time home buyers.

Allen, D-Maine, said the proposal would help families afford a down payment, pay closing costs and qualify for a mortgage.

Recipients of the tax credit would have to be within the 25 percent tax bracket or lower in the year before they buy their home. Last year, the 25 percent bracket was $77,000 in taxable income for an individual and $128,000 for a married couple filing jointly.

A spokesman for Allen said the fiscal impact of the tax credit has not been determined.