Bill Text | History of Actions | Background | Title |
Description: Income tax; authorize withholding tax refund for certain employers providing dependent care for employees.
Bill Text: [Introduced]
| 1 | 01/15 (H) Referred To Ways and Means | |
| 2 | 01/30 (H) Died In Committee |
| Effective date | July 1, 2001 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
House Committee:
Principal Author: Creel
Title: AN ACT TO PROVIDE FOR A WITHHOLDING TAX REFUND TO AN EMPLOYER HAVING A GAMING LICENSE ISSUED UNDER THE MISSISSIPPI GAMING CONTROL ACT AND PROVIDING DEPENDENT CARE AT THE EMPLOYMENT SITE FOR EMPLOYEES DURING WORK HOURS; TO PROVIDE FOR THE AMOUNT OF THE REFUND WHICH WILL BE BASED ON COSTS INCURRED BY AN EMPLOYER IN PROVIDING DEPENDENT CARE FOR EMPLOYEES; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL DETERMINE THE ELIGIBILITY OF AN EMPLOYER; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE KNOWN AS THE "MISSISSIPPI EMPLOYER DEPENDENT CARE EXPENSE REFUND PAYMENT FUND"; TO PROVIDE THAT THE WITHHOLDING TAX COLLECTED FROM AN EMPLOYER ELIGIBLE TO RECEIVE REFUND PAYMENTS SHALL BE DEPOSITED INTO THE SPECIAL FUND FOLLOWING THE CLOSE OF EACH CALENDAR QUARTER; TO PROVIDE THAT MONEY IN THE SPECIAL FUND SHALL BE USED TO MAKE REFUND PAYMENTS TO AN EMPLOYER; TO PROVIDE FOR ANNUAL REFUND PAYMENTS; AND FOR RELATED PURPOSES.
End Of Document
2001/html/History/HB/HB1455.htm