Income tax; authorize credit for certain child care expenses, child care centers and child care center teachers and directors.

Summary

The bill would give Mississippi taxpayers a credit for qualifying child‑care expenses, for child‑care centers that meet state standards, for teachers or directors employed at those centers, and for individuals who donate to them. Credits are refundable when they exceed the taxpayer’s liability, providing a direct cash benefit. The measure aims to lower child‑care costs and support the state’s licensed child‑care system.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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