HB 2138 -- Green Building Tax Credit Sponsor: Carter This bill establishes the Green Building Tax Credit which authorizes, beginning January 1, 2012, a tax credit for an individual who constructs a green building, a green base building, or green tenant space or rehabilitates an existing structure into a green building, a green base building, or a green tenant space. Green building standards are specified in the bill. The tax credit has a per-taxpayer cap of $50,000 per year and an aggregate cap of $1 million per year and can be refunded, transferred, sold, or assigned. The provisions of the bill will expire December 31 three years from the effective date.Copyright (c) Missouri House of Representatives