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MS HB1708

Bill

Status

Failed

3/16/2016

Primary Sponsor

Linda Coleman

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Authorizes a corporation franchise tax credit for taxpayers who incur costs participating in the Mississippi Emergency Access Program (MEAP).
  • Tax credit amount equals the lesser of $500 or the actual costs incurred during the taxable year for MEAP participation.
  • Tax credit cannot exceed the taxpayer's total tax liability under the franchise tax chapter for that taxable year.
  • Codifies the credit as a new section in Chapter 13, Title 27, Mississippi Code of 1972.
  • Effective date is January 1, 2016.

Legislative Description

Corporation franchise tax; authorize a credit for costs incurred by taxpayer for participation in Mississippi Emergency Access Program.

Last Action

Died In Committee

3/16/2016

Committee Referrals

Ways and Means3/14/2016

Full Bill Text

No bill text available