MS HB953

Creates a state income tax credit for venison processors located in Mississippi equal to 50% of the production cost for processing venison donated by hunters through the Mississippi Hunter's Harvest Program of the Mississippi Wildlife Federation.

Credit applies only to venison processing costs for which the processor has not been paid or otherwise received reimbursement.

Credit amount cannot exceed the processor's total state income tax liability for the taxable year.

Effective date is January 1, 2018.