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MS HB499

MS HB499
Qualified equity investment tax credits; extend authority of Mississippi Development Authority to allocate.


summary

Introduced
01/18/2021
In Committee
02/16/2021
Crossed Over
02/03/2021
Passed
03/11/2021
Dead
Signed/Enacted/Adopted
03/17/2021

Introduced Session

2021 Regular Session

Bill Summary

An Act To Amend Section 57-105-1, Mississippi Code Of 1972, To Extend Until January 1, 2024, The Date After Which The Mississippi Development Authority Shall Not Allocate Income Tax And Insurance Premium Tax Credits For Taxpayers Holding Certain Qualified Equity Investments; And For Related Purposes.

AI Summary

This bill extends until January 1, 2024, the date after which the Mississippi Development Authority shall not allocate income tax and insurance premium tax credits for taxpayers holding certain qualified equity investments. The bill also authorizes the creation and establishment of public benefit corporations for financing arrangements regarding public property and facilities, and allows public entities to enter into financing arrangements to transfer public property or facilities to and from these public benefit corporations as part of New Markets Tax Credit transactions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Approved by Governor (on 03/17/2021)

bill text


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