MS SB2752

Reenacts and amends Sections 27-7-22.7 and 27-7-22.9 to continue an income tax credit for taxpayers using state, county, or municipal port facilities for cargo export.

Allows a tax credit equal to receiving, handling, and wharfage charges paid on export cargo, not to exceed 50% of annual tax liability, with unused credits carried forward up to 5 years.

Requires the Mississippi Development Authority to submit annual reports to the Legislature by May 1 detailing shipping increases, jobs created or retained at each port, and the net economic impact of the tax credit.

Changes references from "State Tax Commission" to "Department of Revenue" throughout the statutes.

Extends the repeal date of the tax credit provisions from December 31, 2012 to December 31, 2020.