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MS SB2239

Bill

Status

Failed

3/16/2016

Primary Sponsor

Brice Wiggins

Click for details

Origin

Senate

2016 Regular Session

AI Summary

  • Creates a Mississippi state income tax credit for household and dependent care services equal to the federal credit under Section 21 of the Internal Revenue Code

  • Credit applies to care expenses necessary for gainful employment (such as childcare or care for dependents)

  • Codifies the new credit in Chapter 7, Title 27 of the Mississippi Code (state tax code)

  • Effective date of January 1, 2016

Legislative Description

Income tax; authorize a credit for dependent care equal to that allowed for federal income tax purposes.

Last Action

Died In Committee

3/16/2016

Committee Referrals

Finance2/5/2016

Full Bill Text

No bill text available