Income tax; authorize credit for investments in qualified clean-burning motor vehicle fuel property.

Mississippi HB 214 creates income tax credits for businesses and homeowners who install clean fuel infrastructure for motor vehicles. It provides a 50% credit (capped at $2,500) for residential natural gas fueling systems or vehicle modifications, and a 75% credit for commercial fueling stations (per location). Unused credits can be carried forward to offset future tax bills for up to five years. The bill specifically covers natural gas, propane, and electric vehicle fueling equipment meeting defined safety and installation standards.