Senate Bill 2177

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT TO 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) 1. Is attributable to mental retardation, cerebral palsy, epilepsy or autism;

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

3. Is attributable to dyslexia resulting from a disability described in items 1 and 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 permitted, in addition to all other income tax credits, a credit against the taxes imposes by this chapter of Five Hundred Dollars ($500.00).

(3) (a) Any taxpayer wishing to take advantage of this tax credit must have certification by a licensed physician or licensed psychologist that the individual has a diagnosis of developmental disability.

(b) The certification shall be valid for five (5) taxable years.

(c) If any taxpayer wishes to take advantage of this 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.

(d) Any recertification shall be valid for five (5) taxable years.

SECTION 2. The provisions of Section 1 of this act shall be codified 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, 2010.