{"data":{"id":"us-ms/miss.-code-ann.-57-13-103","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 57-13-103","heading":"Miss. Code Ann. § 57-13-103","body":"The Legislature finds and declares that:\n\n(a) The State of Mississippi relies on a number of tax incentives, including credits, exemptions, and deductions, and economic development programs that utilize the proceeds of state general obligation bonds to encourage businesses to locate, hire employees, expand, invest, and/or remain in the state;\n\n(b) These various tax incentives and economic development programs are intended as a tool for economic development, promoting new jobs and business growth in Mississippi;\n\n(c) The state needs a systematic approach for evaluating whether incentives are fulfilling their intended purposes in a cost-effective manner;\n\n(d) In order to improve state government's effectiveness in serving the residents of this state, the Legislature finds it necessary to provide for the systematic and comprehensive analysis of economic development tax incentives and economic development programs, and for those analyses to be incorporated into the budget and policymaking processes.","path":["MS Code","Title 57"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"efc39fa765ec55cdda2b5c3bb8168f1b73d07dce9a644f9fefa677e776d7a673","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-57-13-101","next":"us-ms/miss.-code-ann.-57-13-105"},"notice":"GroundRules: Original legal text. Not legal advice."}