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MS HB392

Bill

Status

Failed

2/28/2023

Primary Sponsor

Rob Roberson

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Extends the income tax credit for employer taxpayers who have employees donate blood during an organized blood drive from calendar years 2022-2023 to calendar years 2022-2026.

  • Allows employers to claim a $20 tax credit for each verified employee blood donation made during a blood drive organized by a nonprofit blood bank.

  • Limits individual taxpayer credits to the amount of tax owed for that year minus other applicable credits, and caps total annual credits statewide at $100,000.

  • Requires the Department of Revenue to calculate and publish an annual percentage reduction to the credit amount if statewide claims exceed the $100,000 cap.

  • Takes effect July 1, 2023.

Legislative Description

Income tax; extend tax years for employer taxpayer to claim credit for employees' blood donations during blood drive.

Last Action

Died In Committee

2/28/2023

Committee Referrals

Finance2/13/2023
Ways and Means1/10/2023

Full Bill Text

No bill text available