AN ACT TO AMEND SECTION 57-73-23, MISSISSIPPI CODE OF 1972, TO MODIFY THE CONDITIONS UNDER WHICH CERTAIN EMPLOYERS PROVIDING CHILD CARE STIPENDS MAY BE ELIGIBLE FOR AN INCOME TAX CREDIT UNDER THE SECTION; TO PROVIDE THAT THE CREDIT ALLOWED MAY NOT EXCEED $3,000.00 PER YEAR FOR EACH CHILD OF A PARTICIPATING EMPLOYEE; TO REVISE CERTIFICATION REQUIREMENTS EMPLOYERS MUST MEET; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 57-73-23
Committee Substitute: 57-73-23