MS HB1412

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

Defines developmental disability as conditions including intellectual disability, cerebral palsy, epilepsy, autism, or related 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 from a licensed physician or psychologist confirming the developmental disability diagnosis, with recertification needed every five years

Effective date of January 1, 2012