2023
Regular Session
Historic property income tax credit; revise certain provisions regarding.
AN ACT TO AMEND SECTION 27-7-22.31, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR COSTS AND EXPENSES INCURRED FOR THE REHABILITATION OF CERTAIN HISTORIC STRUCTURES, TO REVISE THE TIME DURING WHICH A TAXPAYER, IN LIEU OF CLAIMING A TAX CREDIT, MAY ELECT TO CLAIM A REBATE IN THE AMOUNT OF 75% OF THE AMOUNT THAT WOULD BE ELIGIBLE TO CLAIM AS A CREDIT; TO PROVIDE THAT IF A TAXPAYER HAS UTILIZED A TAX CREDIT ON AN INCOME TAX RETURN PRIOR TO MAKING AN ELECTION TO CLAIM A REBATE, THEN THE AVAILABLE REBATE WILL BE REDUCED BY THE AMOUNT OF CREDIT UTILIZED; AND FOR RELATED PURPOSES.
06/27/23 at 13:45
H
B
390
House Bill 390
HB 390
H
Law
General Bill/Constitutional Amendment
No
Majority
Passage
321
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Lamar
../../House_authors/Lamar.xml
Hopkins
../../House_authors/Hopkins.xml
Felsher
../../House_authors/Felsher.xml
A
../../code_sections/027/00070022_31.xml
1
01/10 (H) Referred To Ways and Means
2
01/11 (H) Title Suff Do Pass
3
01/12 (H) Passed
../../../../2023/pdf/votes/house/0100002.pdf
4
01/13 (H) Transmitted To Senate
5
01/19 (S) Referred To Finance
6
01/24 (S) Title Suff Do Pass
7
03/01 (S) Passed
../../../../2023/pdf/votes/senate/0580004.pdf
8
03/02 (S) Returned For Enrolling
9
03/02 (H) Enrolled Bill Signed
10
03/03 (S) Enrolled Bill Signed
11
03/08 Approved by Governor
../../../../documents/2023/pdf/HB/0300-0399/HB0390SG.pdf
../../../../documents/2023/dt/HB/0300-0399/HB0390SG.pdf
../../../../documents/2023/html/HB/0300-0399/HB0390SG.htm
../../../../documents/2023/pdf/HB/0300-0399/HB0390IN.pdf
../../../../documents/2023/dt/HB/0300-0399/HB0390IN.pdf
../../../../documents/2023/html/HB/0300-0399/HB0390IN.htm
../../../../documents/2023/pdf/HB/0300-0399/HB0390PS.pdf
../../../../documents/2023/dt/HB/0300-0399/HB0390PS.pdf
../../../../documents/2023/html/HB/0300-0399/HB0390PS.htm
../../../../documents/2023/pdf/HB/0300-0399/HB0390SG.pdf
../../../../documents/2023/dt/HB/0300-0399/HB0390SG.pdf
../../../../documents/2023/html/HB/0300-0399/HB0390SG.htm
N
../../../../documents/2023/pdf/fiscalnotes/HB0390.pdf