Bill Text: MS HB1412 | 2012 | Regular Session | Introduced

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Bill Title: Income tax; authorize credit for taxpayers who maintain, support and care for dependent with diagnosis of developmental disability.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2012-03-28 - Died In Committee [HB1412 Detail]

Download: Mississippi-2012-HB1412-Introduced.html

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MISSISSIPPI LEGISLATURE

2012 Regular Session

To: Ways and Means

By: Representative DeLano

House Bill 1412

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR ANY TAXPAYER IN THIS STATE WHO IS MAINTAINING, SUPPORTING AND CARING FOR A DEPENDENT WITH A DIAGNOSIS OF DEVELOPMENTAL DISABILITY IN HIS HOME; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  (1)  As used in this section:

          (a)  "Individual" means a child of the taxpayer's blood, an adopted child, or any person who qualifies as a dependent under Section 152 of the Internal Revenue Code.

          (b)  "Developmental disability" means a disability of a person that:

              (i)  Is attributable to:

                   1.  An intellectual disability, cerebral palsy, epilepsy or autism;

                   2.  Any other condition of a person found to be closely related to an intellectual disability because the condition results in an impairment of general intellectual functioning or adaptive behavior similar to that of a person with an intellectual disability or requires treatment and services similar to that required for a person with an intellectual disability; or

                   3.  Dyslexia resulting from a disability described in item 1 or 2 of this subparagraph;

              (ii)  Originates before the person attains the age of twenty-two (22) years;

              (iii)  Has continued or can be expected to continue indefinitely; and

              (iv)  Constitutes a substantial handicap to the person's ability to function without appropriate support services, including, but not limited to, planned recreational activities, medical services such as physical therapy and speech therapy and possibilities for sheltered employment or job training.

          (c)  "Diagnosis of developmental disability" means that the individual meets the criteria for a diagnosis of developmental disability.

     (2)  Any taxpayer in this state who is maintaining, supporting and caring for an individual with a diagnosis of developmental disability in his home, shall be allowed, in addition to all other income tax credits, a credit against the taxes imposed by this chapter in an amount equal to the lesser of One Thousand Dollars ($1,000.00) or the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer.

     (3)  Any taxpayer desiring to claim the tax credit authorized in this section must have certification by a licensed physician or licensed psychologist that the individual has a diagnosis of developmental disability.  The certification shall be valid for five (5) taxable years.  If a taxpayer desires to claim the tax credit after using the certification for five (5) taxable years, the person must have the individual reevaluated by a licensed physician or licensed psychologist for recertification.  Any recertification shall be valid for five (5) taxable years.

     SECTION 2.  Section 1 of this act shall be codified as a new section in Chapter 7, Title 27, Mississippi Code of 1972.

     SECTION 3.  This act shall take effect and be in force from and after January 1, 2012.