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MS HB161

Bill

Status

Failed

3/28/2012

Primary Sponsor

Bobby Howell

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Amends Section 57-73-21 to include entities that are qualifying businesses under the Mississippi Entertainment District Act in the definition of "business enterprise" for income tax jobs credit purposes.

  • Allows all net full-time jobs created within an entertainment district by qualifying businesses to be aggregated together for determining eligibility for tax credits in Tier One, Two, and Three areas.

  • All qualifying businesses in an entertainment district become eligible for tax credits once the aggregate number of net full-time jobs created in that district meets the applicable minimum job requirement.

  • Effective January 1, 2013.

Legislative Description

Income tax, jobs credit; aggregate jobs created by qualifying businesses in entertainment dist. for eligibility purposes.

Last Action

Died In Committee

3/28/2012

Full Bill Text

No bill text available