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MS SB2849

MS SB2849
Strengthening Mississippi Academic Research Through (SMART) Business Act; extend repealer on.


summary

Introduced
01/19/2026
In Committee
02/06/2026
Crossed Over
02/05/2026
Passed
Dead

Introduced Session

Potential new amendment
2026 Regular Session

Bill Summary

An Act To Amend Section 37-148-11, Mississippi Code Of 1972, To Extend The Repealer On The Strengthening Mississippi Academic Research Through (smart) Business Act; To Bring Forward Sections 37-148-1, 37-148-3, 37-148-5, 37-148-7 And 37-148-9, Mississippi Code Of 1972, Which Constitute The Smart Business Act, For The Purpose Of Possible Amendment; And For Related Purposes.

AI Summary

This bill extends the repeal date of the Strengthening Mississippi Academic Research Through Business Act, commonly known as the SMART Business Act, from July 1, 2026, to July 1, 2028, ensuring its continued operation. The SMART Business Act aims to foster innovation and economic development in Mississippi by encouraging partnerships between academic institutions and businesses. It establishes two main components: the SMART Business Rebate, which offers a tax credit to investors who fund qualified research at Mississippi colleges or research corporations, and the SMART Business Accelerate Initiative, which provides grants to support the development of state-owned intellectual property into marketable products and services. The bill also brings forward existing sections of the SMART Business Act, which define key terms like "college," "investor," "qualified research," and "research agreement," and outlines the application and administration processes for both the rebate and the initiative, including reporting requirements to the state.

Committee Categories

Budget and Finance, Education

Sponsors (1)

Last Action

Motion to Reconsider Entered (Scoggin, Holloway (76th)) (on 03/04/2026)

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