MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Harvey

AN ACT TO AUTHORIZE A REBATE TO CONTRACTORS WHO BUILD CERTAIN RESIDENCES THAT SCORE 86 POINTS OR MORE ON THE NATIONAL UNIFORM HOME ENERGY RATING SYSTEM SCALE OF ENERGY EFFICIENCY; TO PROVIDE THAT THE AMOUNT OF THE REBATE SHALL BE FIFTY PERCENT OF THE AMOUNT OF THE SALES TAX THAT WAS LEVIED AND COLLECTED ON THE SALE OF THE MATERIALS PURCHASED BY THE CONTRACTOR AND USED IN THE CONSTRUCTION OF THE RESIDENCE; TO REQUIRE THE TESTING AND CERTIFICATION OF THE ENERGY EFFICIENCY OF SUCH RESIDENCES; AND FOR RELATED PURPOSES.

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

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

(a) "Accredited HERS organization" means Energy Rated Homes of Mississippi or other organizations that are accredited by the Energy Division of the Department of Economic and Community Development to test homes and certify scores on the national uniform HERS scale of energy efficiency.

(b) "HERS" means Home Energy Rating System.

(c) "Qualified residence" means any building constructed as a residence that is intended to be occupied by four (4) families or less.

(2) A contractor who builds a qualified residence that scores eighty-six (86) points or higher on the national uniform HERS scale of energy efficiency as recognized by the United States Department of Energy and the Energy Division of the Mississippi Department of Economic and Community Development, shall be entitled to receive a rebate in the amount of fifty percent (50%) of the amount of the sales tax that was levied and collected on the sale of the materials purchased by the contractor and used in the construction of the qualified residence.

(3) An accredited HERS organization shall conduct diagnostic tests on the qualified residence to determine the energy efficiency rating of such residence. Upon completion of the diagnostic tests, the accredited HERS organization shall issue a certificate that certifies the points that the qualified residence scores on the national uniform HERS scale of energy efficiency as a result of the diagnostic tests. The certificate shall also list the name of the contractor, the address of the qualified residence, the name of the rater and the date of the certification.

(4) The contractor shall submit the certificate to the State Tax Commission, together with documentation satisfactory to the State Tax Commission of the amount of sales tax levied and collected on the materials purchased by the contractor and used in the construction of the qualified residence. Upon a finding by the State Tax Commission that the certificate and the documentation submitted are proper sufficient, and that the certificate indicates that the qualified home scored eighty-six (86) points or higher on the national uniform HERS scale of energy efficiency as recognized by the United States Department of Energy and the Energy Division of the Mississippi Department of Economic and Community Development, the contractor shall be paid the amount of the rebate to which he is entitled.

SECTION 2. This act shall take effect and be in force from and after July 1, 1999.