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MS HB473

Bill

Status

Failed

6/3/2020

Primary Sponsor

William Arnold

Click for details

Origin

House of Representatives

2020 Regular Session

AI Summary

  • Authorizes an annual income tax credit of $2,500 per employee for four years for taxpayers who employ individuals convicted of nonviolent felonies
  • Requires employees to work at least 10 consecutive months during the year and average at least 40 hours per week to qualify for the credit
  • Limits each taxpayer to claiming the credit for no more than 10 employees per taxable year, with a statewide cap of $1,500,000 in total credits claimed annually
  • Defines "nonviolent crime" according to Section 47-7-3 of Mississippi Code
  • Repeals effective January 1, 2023, though employees hired before that date remain eligible for credits through the four-year period

Legislative Description

Income tax; authorize a credit for taxpayers that employ persons convicted of certain nonviolent crimes.

Last Action

Died In Committee

6/3/2020

Committee Referrals

Workforce Development2/3/2020

Full Bill Text

No bill text available