Mississippi · 2026 Regular Session
An Act To Authorize An Income Tax Credit For Taxes Paid Under Sections 27-55-519 And 27-55-521 By A Charter Boat Operator Or A Commercial Fisherman On The Purchase Of Fuel Used On Bodies Of Water, Rather Than On Roads Or Highways; To Provide That Any Unused Portion Of The Credit May Be Carried Forward For The Five Succeeding Tax Years; To Provide That The Amount Of The Credit That May Be Utilized In Any Tax Year Shall Not Exceed The Total State Income Tax Liability Of The Taxpayer For That Year; To Prescribe The Content Required In The Application For The Credit; To Authorize The Department Of Revenue To Promulgate Regulations As Needed To Administer This Act; And For Related Purposes.
Died In Committee (2026-02-25)