DIGEST OF INTRODUCED BILL
Income tax credit for manufactured home purchase. Provides a refundable income tax credit to a purchaser of a new replacement manufactured home that is energy efficient if: (1) the replaced mobile or manufactured home was constructed before 1981; (2) the replaced mobile or manufactured home will be destroyed (including appropriate recycling) and replaced, in the same general location with the new manufactured home; (3) the owner of the new manufactured home was the owner of the replaced mobile or manufactured home; (4) the owner uses the replaced mobile or manufactured home and used, in 2010, the new manufactured home as a primary residence on a year-round basis; and (5) the owner agrees to use the new manufactured home as the owner's primary residence for 2011 through 2013. Requires an agreement between the taxpayer and the department setting forth these conditions. Limits the credit to the lesser of 20% of the purchase price of the new manufactured home or $8,000. Requires for three years after receiving a credit that the taxpayer certify that the conditions are being met. Provides for the recapture of the tax credit if any one of the conditions is not satisfied. Provides that the tax credit is available only for purchases during 2010.