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MS HB1586

Bill

Status

Failed

2/27/2019

Primary Sponsor

Jarvis Dortch

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Creates a refundable state income tax credit equal to 10% of the federal earned income tax credit claimed by taxpayers under 26 USCS Section 32
  • Allows taxpayers to receive a refund from the Department of Revenue if the state credit exceeds their state income tax liability after accounting for all other applicable credits
  • Requires taxpayers to claim the federal earned income tax credit on their federal return and provide a copy to the Department of Revenue along with any other required information
  • Takes effect January 1, 2019
  • Does not affect any tax claims, assessments, or actions accrued before the effective date

Legislative Description

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

Last Action

Died In Committee

2/27/2019

Committee Referrals

Ways and Means2/5/2019

Full Bill Text

No bill text available