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MS HB1051

Bill

Status

Failed

3/28/2012

Primary Sponsor

Billy Broomfield

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Allows a 10% income tax credit (up to $500 lifetime) for qualified energy efficiency improvements to residential dwellings, including insulation, windows, skylights, doors, and metal roofs meeting 2000 International Energy Conservation Code standards
  • Provides income tax credits for residential energy property expenditures including heat pump water heaters, electric heat pumps, geothermal heat pumps, central air conditioners, and natural gas/propane/oil water heaters and furnaces, with individual item limits ranging from $50 to $300
  • Authorizes a 50% income tax credit on the first $25,000 of costs for installing wind or solar energy systems in residential, business, or commercial properties, with unused credits carried forward for 5 years
  • Exempts the added property value from wind and solar energy systems from ad valorem taxation for systems that qualify for the tax credit
  • Takes effect January 1, 2012

Legislative Description

Income tax; provide a credit for certain energy-efficiency improvements to property.

Last Action

Died In Committee

3/28/2012

Full Bill Text

No bill text available