{"data":{"id":"us-ms/miss.-code-ann.-57-99-21","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 57-99-21","heading":"Miss. Code Ann. § 57-99-21","body":"As used in Sections 57-99-21 through 57-99-29 , the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:\n\n(a) “ Qualified business or industry ” means any enterprise which is a project that has been certified by the Mississippi Major Economic Impact Authority (MMEIA) as a project defined in Section 57-75-5(f)(xxiv) .\n\n(b) “ Qualified job ” means full-time employment at the location of the manufacturing plant in this state of a qualified business or industry that has qualified to receive an incentive payment pursuant to Sections 57-99-21 through 57-99-29 , which employment existed in this state at the location of the manufacturing plant on July 1, 2009.\n\n(c) “ Full-time employment ” means a job of at least thirty-five (35) hours per week.\n\n(d) “ Rebate amount ” means the amount of Mississippi income taxes withheld from employees in qualified jobs that is available for rebate to the qualified business or industry, provided that:\n\n(i) Except as otherwise provided in this paragraph (d), the rebate amount shall be one percent (1%) of the wages and taxable benefits for qualified jobs;\n\n(ii) In no event shall incentive payments exceed the actual Mississippi income taxes withheld from employees in qualified jobs that are available for rebate to the qualified business or industry; and\n\n(iii) In no event shall the aggregate amount of incentive payments authorized under Sections 57-99-21 through 57-99-29 exceed Six Million Dollars ($ 6,000,000.00).\n\n(e) “ MDA ” means the Mississippi Development Authority.","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":"88d49148b8adb21156f8e81b166960ac185c306c2c3a0fcf8086c687f9912010","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-57-99-1","next":"us-ms/miss.-code-ann.-57-99-23"},"notice":"GroundRules: Original legal text. Not legal advice."}