Mississippi Administrative Code
Title 35 - Department of Revenue
Part 10 - Economic Development
Chapter 01 - Jobs Tax Credit
Section 35-10-01-103

The jobs tax credit is for each net new full time job created as long as the minimum increase has been achieved and maintained. The credit is allowed each year for 5 years beginning in years 2 through 6 after the creation of the job. The year the jobs are created is year 1. The unused portions can be carried forward for up to 5 years from the original year in which the excess credit could not be used. The earliest year's unexpired credit may be used first. These credits may be used in combination with any of the other credits.