MS SB2521

Amends the definition of "new direct job" under Mississippi's business incentive program for applicants approved after July 1, 2010.

Creates a special provision for farm equipment manufacturers that locate their North American headquarters to Mississippi between January 1, 2018, and December 31, 2020, allowing positions to qualify if created before a MDA-determined date that falls on or after the date the MDA first issues written incentive commitments.

Allows the MDA to determine a specific cutoff date for when jobs must be created for qualifying farm equipment manufacturers, rather than using the standard application approval date.

Applies only to farm equipment manufacturers establishing North American headquarters in the specified three-year window (2018-2020).

Takes effect upon passage.