MS HB1365

Establishes the "Economic Development Programs and Tax Incentives Evaluation Act of 2014" requiring the University Research Center to analyze state tax incentives and economic development programs in consultation with the Mississippi Development Authority and Legislative Budget Office.

Requires analyses of pre-July 1, 2014 incentives completed by December 31, 2015 and every four years thereafter; incentives created after July 1, 2014 must be analyzed within five years of taking effect and every four years thereafter.

Mandates analyses include baseline assessments, statutory goals, taxpayer counts, incentive values by industry classification, job and revenue estimates, data limitations, methodologies, and requires legislative committees to hold annual public hearings on findings by February 1st each year beginning 2016.

Requires Mississippi Development Authority to file annual reports by October 1 detailing total incentives approved, loans made, grants awarded, and individual client information including company name, investment amount, and jobs committed.

Amends tax confidentiality statutes to allow Department of Revenue to disclose necessary information to University Research Center and MDA for purposes of these analyses and reports while maintaining strict confidentiality restrictions.