Mississippi Administrative Code
Title 35 - Department of Revenue
Part 10 - Economic Development
Chapter 03 - Research and Development Skills Credit
Section 35-10-03-104
Universal Citation: MS Code of Rules 35-10-03-104
Current through September 24, 2024
The total of the Jobs Tax Credit, the National or Regional Headquarters Credit, the National or Regional Headquarters Relocation Credit and the Research & Development Skills Credit is limited to 50% of the Mississippi Income Tax liability. 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. This credit may be used in combination with any of the other credits and is not refundable.
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