MS HB1459

Creates a state income tax credit of up to $1,000 for Mississippi taxpayers who maintain, support, and care for an individual with a developmental disability in their home

Defines developmental disability as intellectual disability, cerebral palsy, epilepsy, autism, dyslexia related to these conditions, or similar conditions that originate before age 22 and constitute a substantial handicap requiring support services

Eligible individuals include the taxpayer's biological children, adopted children, or any person qualifying as a dependent under IRS Section 152

Requires certification of the developmental disability diagnosis from a licensed physician or psychologist, valid for five taxable years before recertification is needed

Effective date of January 1, 2011