MS HB123

Prohibits public and private employers from conducting criminal history checks during preliminary job application process, except when required by law or for positions where statutory duty exists.

Provides employers an annual tax credit of $2,500 for five years for each person hired who is a convicted felon and was unemployed for six consecutive months immediately before employment.

Requires eligible employees to work at least 30 hours per week and be employed for at least six consecutive months during the tax year for which the credit is claimed.

Allows unused tax credits to be carried forward for five consecutive years and prohibits claiming the credit multiple times for the same employee.

Tax credit program expires January 1, 2024, but taxpayers approved before that date may continue to carry forward credits as provided.