MS HB363

Amends Section 57-73-21, Mississippi Code of 1972, to add entities that are qualifying businesses under the Mississippi Entertainment District Act to the definition of "business enterprise" eligible for income tax jobs credits.

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

All qualifying businesses within an entertainment district become eligible for tax credits when the aggregate number of net full-time jobs created in that district meets the applicable minimum job requirement (10, 15, or 20 jobs depending on tier).

Effective January 1, 2013.