MS HB1595

Authorizes an income tax credit of up to $3,500 annually for Mississippi taxpayers who maintain, support, and care for a dependent with a developmental disability in their home.

Defines "developmental disability" as conditions including intellectual disability, cerebral palsy, epilepsy, autism, or dyslexia that originate before age 22, continue indefinitely, and substantially impair functioning without support services.

Requires certification by a licensed physician or licensed psychologist that the dependent has a developmental disability diagnosis, valid for five taxable years with recertification required for continued claims.

Credit amount is limited to the lesser of $3,500 or the taxpayer's total tax liability after accounting for all other allowable credits, excluding tax payments already made.

Takes effect January 1, 2010.