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MS SB2841

Bill

Status

Failed

2/25/2015

Primary Sponsor

Joey Fillingane

Click for details

Origin

Senate

2015 Regular Session

AI Summary

  • Allows Mississippi taxpayers a state income tax credit equal to 15% of the federal earned income tax credit claimed on their federal return, beginning with the 2015 taxable year
  • Credit is only available if two conditions are met and certified by the State Fiscal Officer by August 15: the Working Cash-Stabilization Reserve Fund is at statutory maximum on July 1, and General Fund revenue collections exceed the prior fiscal year by at least 3%
  • Any excess credit that exceeds the state income tax owed is not refundable and cannot be carried forward to future years
  • Known as the Working Families Tax Credit Act
  • Effective January 1, 2015

Legislative Description

Working Families Tax Credit Act; create to authorize an income tax credit in an amount equal to a portion of the earned income tax credit.

Last Action

Died In Committee

2/25/2015

Committee Referrals

Finance2/17/2015

Full Bill Text

No bill text available