Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 16 - The Mississippi Motion Picture Production Incentive Program
Rule 6-1-16.6 - Resident Payroll and Fringes Rebate

A production is eligible for a 30% cash rebate on payroll and fringes paid to resident cast and crew whose wages are subject to Mississippi income tax withholding and for that portion of their salary for the project up to and including $5 million. (The employee must live in Mississippi or maintain a permanent home here and spend more than 6 months each year in the state.) For purposes of this program, payroll means salary, wages, or other compensation including related benefits paid to employees upon which Mississippi income tax is due and has been withheld. Fringes mean costs paid by a motion picture production company for employee benefits that are not subject to state income tax. Fringes may include, but are not limited to, payments by an employer for unemployment insurance, Federal Insurance Contribution Act (FICA), workers' compensation insurance, pension and welfare benefits, and health insurance premiums. Payments to loan outs qualify if 5% Mississippi income tax is withheld.

Miss. Code Ann. § 57-89-1 et seq. (Rev. 2014)