MS HB1593

Creates the "Successful Child Act" to establish an income tax credit for taxpayers paying for tutoring and instructional services for public school students in grades 3-8 scoring below proficiency on Mississippi Academic Assessment Program (MAAP) tests in English Language Arts or mathematics.

Defines eligible providers as: persons holding a valid Mississippi educator's license with a baccalaureate or graduate degree in ELA or mathematics (or demonstrated mastery), summer education programs designed to improve ELA or math skills, or after-school education programs designed to improve ELA or math skills.

Allows a tax credit equal to the lesser of $500 per eligible student per taxable year or the actual amount of payments made to an eligible provider, limited to the taxpayer's total tax liability for that year.

Prohibits service providers from sharing, refunding, or rebating tax credit monies to the taxpayer or student, and prevents billing insurance companies, Medicaid, or other agencies for services paid through the tax credit.

Takes effect January 1, 2020, with codification in Chapter 7, Title 27 of the Mississippi Code of 1972.