MS HB1690

Creates new Section 27-7-24.9 defining "qualified freight forwarder" as a corporation that is an airline affiliate deriving more than 70% of annual freight forwarding revenue from that airline.

Requires qualified freight forwarders to allocate and apportion net business income to Mississippi using the same method as airlines, as prescribed by commissioner regulations.

Amends Section 27-7-23 to add qualified freight forwarders under the apportionment provisions, alongside existing categories for other specialized businesses like airlines and insurance companies.

Effective January 1, 2019.