MS SB2331

Creates a $500 per student tax credit for Mississippi taxpayers who pay eligible providers for tutoring, instructional fees, materials, and curricula for public school students in grades 3-8 scoring below proficiency level on MAAP tests in English Language Arts or mathematics.

Defines eligible providers as: licensed Mississippi educators with bachelor's or graduate degrees in ELA or mathematics (or demonstrating mastery as determined by school district or Department of Education), summer education programs approved by school district or Department of Education, or after-school education programs approved by school district or Department of Education.

Prohibits providers from sharing, refunding, or rebating any tax credit funds to taxpayers or students, and prohibits billing insurance companies, Medicaid, or other agencies for the same services paid through the tax credit.

Effective July 1, 2020.