MS HB1371

Expands the Mississippi Motion Picture Incentive Act to include "fringes" (employee benefits not subject to state income tax) in rebate calculations for production companies, effective for costs paid on or after September 1, 2013

Fringes include employer payments for unemployment insurance, FICA, workers' compensation, pension/welfare benefits, and health insurance premiums

Production companies can receive rebates of 25% on payroll and fringes for non-resident employees, and 30% for Mississippi resident employees, with a $5 million cap per employee

Veterans who are honorably discharged qualify for an additional 5% rebate on their payroll and fringes

Requires motion picture companies to certify compliance with the Equal Pay Act of 1963, Americans with Disabilities Act of 1990, and fair pay provisions of the Civil Rights Act of 1964 to participate in the rebate program