MS HB24

Creates income tax credits for Mississippi state-licensed contractors who build single-family homes certified under the National Green Building Certification Program, effective for taxable years beginning January 1, 2012

Credit amounts based on certification level: $500 for bronze, $1,000 for silver, and $1,500 for gold certification

Maximum total credits a taxpayer can claim is $5,000 per year

Single-family homes must be no more than three floors in height and certified based on NAHB Model Green Home Building Guidelines (2005) or National Green Building Standard (ICC 700-2008)

Taxpayers must submit a copy of the National Green Building Certificate with their income tax return to claim the credit