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MS HB1638
Bill
Status
3/17/2015
Primary Sponsor
Jeffrey Smith
Click for details
AI Summary
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Creates a $1,200 income tax credit for Mississippi businesses that develop their own mobile app or contract with a Mississippi-based mobile app developer to create one for business promotion purposes.
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Mobile apps must be offered for distribution in at least two recognized mobile app stores to qualify for the credit.
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Contracted mobile app developers must be Mississippi-based and have previously developed at least 50 mobile apps available in recognized mobile app stores.
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Limits the credit to one-time use per business for only one mobile app, regardless of how many apps the business develops or contracts for.
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Takes effect January 1, 2015.
Legislative Description
Income tax credit; allow for businesses that develop or contract for development of mobile apps to promote the business.
Last Action
Died In Committee
3/17/2015