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MS HB270
Bill
Status
Failed
2/22/2023
Primary Sponsor
Sam Mims
Click for details
AI Summary
- Authorizes a $1,500 income tax credit for taxpayers who begin employment as a registered nurse or advanced practice registered nurse in Mississippi on or after July 1, 2023.
- Eligibility requires the taxpayer was not previously employed as a registered nurse or advanced practice registered nurse in Mississippi before July 1, 2023, but was employed in that capacity outside the state prior to that date.
- Requires employment in Mississippi as a registered nurse or advanced practice registered nurse for an average of at least 36 hours per week for at least 6 months in the taxable year the credit is claimed.
- Tax credit amount cannot exceed the taxpayer's total tax liability for the year after subtracting all other allowable credits, and unused credits may be carried forward for five consecutive years.
- Becomes effective July 1, 2023.
Legislative Description
Income tax; authorize a credit for certain registered nurses and advanced practice registered nurses.
Last Action
Died In Committee
2/22/2023
Committee Referrals
Ways and Means1/6/2023
Full Bill Text
No bill text available