MS HB1440

Amends Section 75-76-179 of Mississippi Code to extend existing tax credit provisions to mobile wagering operations

Allows gaming licensees to claim any license fees, charges, or other fees paid on mobile wagering revenue as a credit against their state income tax liability

Credit applies only if mobile wagering is authorized in Mississippi and fees are imposed on revenue derived from such wagering

Tax credits would be calculated on a taxable year basis, matching the year fees are paid to the year of income tax liability

Effective date of July 1, 2021