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Bill > SB2858


MS SB2858

Mississippi Small Business Investment Company Act; increase the amount of investment tax credits that can be allocated under.


summary

Introduced
01/16/2023
In Committee
02/22/2023
Crossed Over
02/20/2023
Passed
03/17/2023
Dead
Signed/Enacted/Adopted
03/21/2023

Introduced Session

2023 Regular Session

Bill Summary

An Act To Amend Section 57-115-5, Mississippi Code Of 1972, To Increase By $45,000,000.00 The Aggregate Amount Of Investment Tax Credits That May Be Allocated To Participating Investors Of Mississippi Small Business Investment Companies Under The Mississippi Small Business Investment Company Act; To Provide The Taxable Years In Which Participating Investors May Claim The Additional Credits So Allocated Against Their Premium Tax Liability; And For Related Purposes.

AI Summary

This bill increases the aggregate amount of investment tax credits that can be allocated to participating investors of Mississippi Small Business Investment Companies by $45,000,000, from $50,000,000 to $95,000,000. The bill allows the additional $45,000,000 in credits to be claimed by participating investors over a 5-year period from 2027 to 2032. The bill also sets deadlines for when the MDA must begin accepting applications for the additional $45,000,000 in credits and establishes rules for how the credits will be allocated and claimed by participating investors.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

Approved by Governor (on 03/21/2023)

bill text


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