AN ACT TO REENACT SECTIONS 27-7-22.7 AND 27-7-22.9, MISSISSIPPI CODE OF 1972, WHICH PROVIDE AN INCOME TAX CREDIT FOR INCOME TAXPAYERS THAT USE PORT FACILITIES AT STATE, COUNTY AND MUNICIPAL PORTS FOR THE EXPORT OF CARGO AND REQUIRE THE MISSISSIPPI DEVELOPMENT AUTHORITY TO REPORT ANNUALLY TO THE LEGISLATURE REGARDING THE IMPACT OF SUCH TAX CREDIT; TO AMEND REENACTED SECTION 27-7-22.7, MISSISSIPPI CODE OF 1972, TO CODIFY AND EXTEND THE REPEALER ON THAT SECTION AND SECTION 27-7-22.9, MISSISSIPPI CODE OF 1972; TO AMEND SECTION 4, CHAPTER 492, LAWS OF 1994, AS LAST AMENDED BY SECTION 3, CHAPTER 467, LAWS OF 2022, TO DELETE THE REPEALER ON SECTIONS 27-7-22.7 AND 27-7-22.9, MISSISSIPPI CODE OF 1972, FROM THE EFFECTIVE DATE SECTION OF THE CHAPTER LAW THAT CREATED THOSE STATUTES; TO REENACT SECTION 27-7-22.25, MISSISSIPPI CODE OF 1972, WHICH PROVIDES AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS THAT USE THE AIRPORT FACILITIES AT PUBLIC AIRPORTS FOR CERTAIN CHARGES PAID BY THE TAXPAYER ON THE EXPORT OR IMPORT OF CARGO; TO AMEND REENACTED SECTION 27-7-22.25, MISSISSIPPI CODE OF 1972, TO CODIFY AND EXTEND THE DATE OF THE REPEALER ON THAT SECTION AND SECTION 27-7-22.26, MISSISSIPPI CODE OF 1972; TO REENACT SECTION 27-7-22.26, MISSISSIPPI CODE OF 1972, WHICH REQUIRES THE MISSISSIPPI DEVELOPMENT AUTHORITY TO REPORT ANNUALLY TO THE LEGISLATURE REGARDING THE IMPACT OF SUCH INCOME TAX CREDIT; TO REPEAL SECTION 3, CHAPTER 442, LAWS OF 2005, AS LAST AMENDED BY SECTION 6, CHAPTER 467, LAWS OF 2022, WHICH WAS NOT CODIFIED AND WHICH PROVIDES FOR THE REPEAL OF SECTIONS 27-7-22.25 AND 27-7-22.26, MISSISSIPPI CODE OF 1972; AND FOR RELATED PURPOSES.