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MS HB1495

Bill

Status

Failed

2/27/2013

Primary Sponsor

Bobby Moak

Click for details

Origin

House of Representatives

2013 Regular Session

AI Summary

  • Provides a state income tax credit to licensed contractors who construct single-family homes (no more than 3 floors) certified by the National Green Building Certification Program
  • Credits are $500 for bronze certification, $1,000 for silver certification, and $1,500 for gold certification, claimed in the taxable year the certificate of occupancy is issued
  • Applies to homes built according to 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 and required documentation with their income tax return
  • Total credits claimed cannot exceed $5,000 in any specific year; effective July 1, 2013

Legislative Description

Income tax; provide credit to contractors for homes constructed in accordance with certain Green standards.

Last Action

Died In Committee

2/27/2013

Committee Referrals

Ways and Means1/21/2013

Full Bill Text

No bill text available