reglab/housing_qa huggingface dataset:
MS Code § 57-87-3 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 87 - Mississippi Broadband Technology Development Act|§ 57-87-3. Legislative findings

  The Legislature finds that the long-standing telecommunications policy of this state has been to ensure that all citizens have access to telephone service. The increasing reliance upon access to computer information services for jobs, housing and other necessities requires that this concept be broadened to include high-speed access to the Internet as well.   The Legislature further finds that the ability of the citizens in all parts of this state to access the Internet, also known as the information superhighway, is an important component in the ability of the state to remain competitive in the fields of business and education, as well as the ability of government to provide services to these people both now and in the future. The ability of the citizens of Mississippi to access the full potential of the Internet is predicated on having the most advanced telecommunications infrastructure - the backbone to the information superhighway.   The Legislature further finds and declares that it is the policy of the state to provide incentives for "telecommunications enterprises" (as defined in Section 57-73-21(14)) to invest in the infrastructure needed to provide broadband technology throughout the state to keep this state competitive and to promote economic development within the state.   The Legislature further finds that despite the significant growth of computer ownership and usage, the growth has occurred to a greater extent within developed areas within this state, thereby leading to what has been termed a "digital divide" between Tier One areas within the state and areas within this state that are Tier Two and Tier Three areas (as such areas are designated in accordance with Section 57-73-21(1)).   The Legislature further finds that it is in the public interest for people living in Tier Two areas and people living in Tier Three areas of the state to have high-speed access to the Internet and to adequate technology, infrastructure and advanced telecommunications service.   The Legislature further finds and declares that additional incentives are warranted to encourage telecommunications enterprises to invest in the infrastructure needed to provide broadband technology in Tier Two and Tier Three areas of the state.
MS Code § 57-87-5 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 87 - Mississippi Broadband Technology Development Act|§ 57-87-5. Definitions; credit against income tax and corporation franchise tax liability of telecommunications enterprises for investments made after June 30, 2003 and before July 1, 2020

  For purposes of this section:   "Telecommunications enterprises" shall have the meaning ascribed to such term in Section 57-73-21(14);   "Tier One areas" mean counties designated as Tier One areas pursuant to Section 57-73-21(1);   "Tier Two areas" mean counties designated as Tier Two areas pursuant to Section 57-73-21(1);   "Tier Three areas" mean counties designated as Tier Three areas pursuant to Section 57-73-21(1); and   "Equipment used in the deployment of broadband technologies" means any equipment capable of being used for or in connection with the transmission of information at a rate, prior to taking into account the effects of any signal degradation, that is not less than three hundred eighty-four (384) kilobits per second in at least one (1) direction, including, but not limited to, asynchronous transfer mode switches, digital subscriber line access multiplexers, routers, servers, multiplexers, fiber optics and related equipment.     With respect to the investment in each year by a telecommunications enterprise after June 30, 2003, and before July 1, 2020, there shall be allowed annually as a credit against the aggregate tax imposed by Chapters 7 and 13 of Title 27, Mississippi Code of 1972, an amount equal to:   Five percent (5%) of the cost of equipment used in the deployment of broadband technologies in Tier One areas;   Ten percent (10%) of the cost of equipment used in the deployment of broadband technologies in Tier Two areas; and   Fifteen percent (15%) of the cost of equipment used in the deployment of broadband technologies in Tier Three areas.     Such annual credits shall be allowed commencing with the taxable year in which such property is placed in service and continue for nine (9) consecutive years thereafter. The aggregate credit established by this section taken in any one (1) tax year shall be limited to an amount not greater than fifty percent (50%) of the taxpayer's tax liabilities under Chapters 7 and 13 of Title 27, Mississippi Code of 1972; however, any tax credit claimed under this section, but not used in any taxable year, may be carried forward for ten (10) consecutive years from the close of the tax year in which the credits were earned.   The maximum aggregate amount of credits that may be claimed under this section shall not exceed the original investment made by a telecommunications enterprise in the qualifying equipment used in the deployment of broadband technologies.   For purposes of this section, the tier in which broadband technology is deployed shall be determined in the year in which such technology is deployed in a county and such tier shall not change if the county is later designated in another tier.
MS Code § 57-87-7 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 87 - Mississippi Broadband Technology Development Act|§ 57-87-7. Ad valorem taxation for equipment placed in service after June 30, 2003 and before July 1, 2020 for use in deployment of broadband technologies

 Equipment used in the deployment of broadband technologies by a telecommunications enterprise (as defined in Section 57-73-21(14)), that is placed in service after June 30, 2003, and before July 1, 2020, shall be exempt from ad valorem taxation for a period of ten (10) years after the date such equipment is placed in service. For purposes of this section, "equipment used in the deployment of broadband technologies" means any equipment capable of being used for or in connection with the transmission of information at a rate, prior to taking into account the effects of any signal degradation, that is not less than three hundred eighty-four (384) kilobits per second in at least one direction, including, but not limited to, asynchronous transfer mode switches, digital subscriber line access multiplexers, routers, servers, multiplexers, fiber optics and related equipment.
MS Code § 57-89-1 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 89 - Mississippi Motion Picture Incentive Act|§ 57-89-1. Short title

 The provisions of this chapter shall be known and may be cited as the "Mississippi Motion Picture Incentive Act."
MS Code § 57-91-1 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 91 - Economic Redevelopment Act|§ 57-91-1. Short title

 This chapter shall be known and may be cited as the "Economic Redevelopment Act."
MS Code § 57-91-3 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 91 - Economic Redevelopment Act|§ 57-91-3. Legislative findings; provisions of chapter to be liberally construed

 The Legislature finds and determines that there exists in this state a continuing need for programs to assist certain counties and municipalities in encouraging economic development, the consequent job creation and retention, additional private investment and increased local and state revenue which together insures the further development of a balanced economy. The Legislature further finds that this need is particularly great in counties and municipalities where there are located certain environmentally contaminated sites that are not currently conducive to such economic development. To achieve the combined purposes of encouraging economic development on and around environmentally contaminated sites, it is necessary to assist and encourage such economic development by providing temporary tax incentives within certain counties and municipalities to certain business enterprises.   Further, the Legislature finds and determines that the authority granted under this chapter and the purposes to be accomplished hereby are proper governmental and public purposes and that the resulting economic benefits to the state are of paramount importance, mandating that the provisions of this chapter be liberally construed and applied in order to advance the public purposes.
MS Code § 57-91-7 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 91 - Economic Redevelopment Act|§ 57-91-7. Designation as redevelopment counties and municipalities

  From and after January 1, 2005, any counties or municipalities meeting the following conditions may apply to the MDA for the issuance of a certificate of public convenience and necessity:   There is located within such county or municipality a contaminated site;   There has been established by resolution of the county or municipality a redevelopment project area;   There is submitted to the MDA application for designation as a redevelopment county or municipality which, at minimum, contains (i) MDEQ concurrence of the existence of a contaminated site and concurrence and involvement in the assessment and remediation plan, (ii) a resolution of the county or municipality setting forth the boundaries of the redevelopment project area and consenting to the designation of the county or municipality as a redevelopment county or municipality, and (iii) a developer agreement.     If a proposed redevelopment project area falls wholly within the municipality, only the municipality must apply to the MDA for designation as a redevelopment municipality. If a proposed redevelopment project area falls wholly within the county and outside the boundaries of a municipality, only the county may apply to the MDA for designation as a redevelopment county. If a proposed redevelopment project area falls partly within and partly without a municipality, then both the county and municipality must apply for designation as a redevelopment county and municipality; however, the county and municipality may submit a single application to the MDA, but the governing bodies of both the county and the municipality must pass resolutions meeting the requirements of paragraph (c)(ii) of subsection (1) of this section.
MS Code § 57-91-11 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 91 - Economic Redevelopment Act|§ 57-91-11. Rules and regulations

 The MDA shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation and administration of this chapter.
MS Code § 57-100-1 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 100 - Existing Industry Withholding Rebate Incentive Program|§ 57-100-1. Definitions

 As used in this chapter, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:   "Qualified business or industry" means a manufacturing enterprise that has been operating in this state for not less than two (2) consecutive years that meets minimum criteria established by the Mississippi Development Authority.   "Qualified job" means a full-time job in this state:   At the location of a qualified business or industry that has qualified to receive an incentive payment pursuant to this chapter;   Which did not exist in this state before the date of approval by the MDA of the application of the qualified business or industry pursuant to the provisions of this chapter; and   The average annual salary of which is at least one hundred percent (100%) of the state or county average annual wage, whichever is the lesser.   "Full-time employment" means a job of at least thirty-five (35) hours per week.   "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:   Except as otherwise provided in this paragraph (d), the rebate amount shall be three and one-half percent (3-1/2%) of the wages and taxable benefits for qualified jobs; and   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.   "MDA" means the Mississippi Development Authority.
MS Code § 57-100-3 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 100 - Existing Industry Withholding Rebate Incentive Program|§ 57-100-3. Quarterly incentive payments to qualified business or industry; duration of payments; application; job requirements; notification of State Tax Commission

  Except as otherwise provided in this section, a qualified business or industry that meets the qualifications specified in this chapter may receive quarterly incentive payments for a period not to exceed two (2) years from the State Tax Commission pursuant to the provisions of this chapter in an amount which shall be equal to the lesser of three and one-half percent (3-1/2%) of the wages and taxable benefits for qualified jobs or the actual amount of Mississippi income tax withheld by the employer for the qualified jobs. The two-year period shall begin the quarter after the State Tax Commission verifies that the required number of jobs have been created.   In order to receive incentive payments, an establishment shall apply to the MDA. The application shall be on a form prescribed by the MDA and shall contain such information as may be required by the MDA to determine if the applicant is qualified.   In order to qualify to receive such payments, the establishment applying shall be required to:   Be engaged in a qualified business or industry; and   The business or industry must create a minimum of ten (10) qualified jobs within six (6) months after the date of the application and maintain at least ten (10) qualified jobs.     Upon approval of such an application, the MDA shall notify the State Tax Commission and shall provide it with a copy of the approved application. The State Tax Commission may require the qualified business or industry to submit such additional information as may be necessary to administer the provisions of this chapter. The State Tax Commission shall verify that at least ten (10) qualified jobs have been created within six (6) months after the date of the application before incentive payments may begin. The qualified business or industry shall report to the State Tax Commission periodically to show its continued eligibility for incentive payments. The qualified business or industry may be audited by the State Tax Commission to verify such eligibility.   No applications shall be accepted by MDA from and after July 1, 2011.
MS Code § 57-100-5 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 100 - Existing Industry Withholding Rebate Incentive Program|§ 57-100-5. Creation of Existing Industry Withholding Rebate Fund; purpose

  There is created in the State Treasury a special fund to be known as the "Existing Industry Withholding Rebate Fund," into which shall be deposited withholding tax revenue required to be deposited into such fund pursuant to Section 27-7-312. The money in the fund shall be used for the purpose of making the incentive payments authorized under this chapter.   The liability of the State of Mississippi to make the incentive payments authorized under this chapter shall be limited to the balance contained in the fund.
MS Code § 57-100-7 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 100 - Existing Industry Withholding Rebate Incentive Program|§ 57-100-7. Filing of claim for incentive payments; payments dependent on verification of number of qualified jobs created and maintained

  As soon as practicable after the end of a calendar quarter for which a qualified business or industry has qualified to receive an incentive payment, the qualified business or industry shall file a claim for the payment with the State Tax Commission and shall specify the actual number of qualified jobs created and maintained by the business or industry for the calendar quarter and the wages and taxable benefits thereof. The State Tax Commission shall verify the actual number of qualified jobs created and maintained by the business or industry. If the State Tax Commission is not able to provide such verification utilizing all available resources, the State Tax Commission may request such additional information from the business or industry as may be necessary.   If the business or industry does not maintain the job requirements of this chapter at any other time during the two-year period after the date the first payment was made, the incentive payments shall not be made and shall not be resumed until such time as the actual verified number of qualified jobs created and maintained by the business or industry equals or exceeds the requirements of this chapter for one (1) calendar quarter.   A qualified business or industry that has qualified pursuant to this chapter may receive payments only in accordance with the provision under which it initially applied and was approved. If an establishment that is receiving incentive payments expands, it may apply for additional incentive payments based on the wages and taxable benefits for qualified jobs anticipated from the expansion only, pursuant to this chapter.   As soon as practicable after verification of the qualified business or industry meeting the requirements of this chapter and all rules and regulations, the Department of Finance and Administration, upon requisition of the State Tax Commission, shall issue a warrant drawn on the Existing Industry Withholding Rebate Fund to the establishment in the amount of the rebate as determined pursuant to subsection (1) of this section for the calendar quarter.
MS Code § 57-100-9 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 100 - Existing Industry Withholding Rebate Incentive Program|§ 57-100-9. Promulgation of rules and regulations by the Mississippi Development Authority and State Tax Commission

 The MDA and the State Tax Commission shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, and all application forms and other forms necessary to implement their respective duties and responsibilities under the provisions of this chapter.
MS Code § 57-103-11 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 103 - Technology Based Business Capital Assistance Programs|§ 57-103-11. Mississippi Technology Alliance Administration Fund created; purpose; disbursement of monies; Mississippi Technology Alliance to develop performance monitoring system and make annual performance report before receiving funds

  There is created in the State Treasury a special fund, to be designated as the "Mississippi Technology Alliance Administration Fund," which shall consist of funds appropriated or otherwise made available by the Legislature. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund. Monies in the fund shall be disbursed, in the discretion of the Mississippi Development Authority, to provide funds to defray the costs incurred by the Mississippi Technology Alliance in the implementation and administration of the programs created in Sections 57-103-1 through 57-103-9.     Before January 1, 2010, the Mississippi Technology Alliance shall devise and implement a performance monitoring system consisting of the following:   Objectives and benchmarks for each program;   Performance measures for each program; and   A definition of the return on investment that is appropriate and accurate for every program.     From and after January 1, 2011, the Mississippi Technology Alliance shall report annually to the Mississippi Development Authority and the Legislature as to its success in meeting its program objectives and performance measures required by this subsection (2).   The Mississippi Development Authority may not disburse any funds to the Mississippi Technology Alliance, unless it has met the reporting requirements of this subsection (2).
MS Code § 57-115-1 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 115 - Mississippi Small Business Investment Company Act|§ 57-115-1. Short title

 This chapter shall be known and may be cited as the Mississippi Small Business Investment Company Act.
MS Code § 57-115-11 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 115 - Mississippi Small Business Investment Company Act|§ 57-115-11. Rules and regulations for implementation of chapter

 The MDA and the department each may promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation and administration of this chapter.
MS Code § 57-119-1 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 119 - Gulf Coast Restoration Fund|§ 57-119-1. Gulf Coast Restoration Fund (GCRF) created; use of fund monies limited to projects or programs located in the Gulf Coast region

  There is created in the State Treasury a special fund to be designated as the "Gulf Coast Restoration Fund" (GCRF). The GCRF shall consist of funds required to be deposited into the GCRF by Section 27-103-302, funds appropriated or otherwise made available by the Legislature in any manner, and funds from any other source designated for deposit into the GCRF. Unexpended amounts remaining in the GCRF at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the GCRF shall be deposited to the credit of the GCRF.   Monies in the GCRF shall be administered by the Mississippi Development Authority (MDA), and shall be used, upon appropriation by the Legislature, to provide assistance to applicants through programs or projects authorized by this chapter. Monies in the GCRF shall be used only for programs or projects that are located in the Gulf Coast region as defined in the federal RESTORE Act, or twenty-five (25) miles from the northern boundaries of the three (3) coastal counties of Harrison, Hancock and Jackson, but not to expand beyond the boundaries of Hancock, Harrison, Jackson, Pearl River, Stone, and George Counties. If a county is included in the coastal zone, then the county seat and the land lying to the east, west and south within that county would be considered a part of the coastal zone.
MS Code § 57-119-3 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 119 - Gulf Coast Restoration Fund|§ 57-119-3. Use of fund monies only for purposes specified in this chapter and upon appropriation by the Legislature; full faith and credit of state for GCRF monies obligated or pledged as security for MDA debt

  Monies in theGulf Coast Restoration Fund shall be used only for the purposes specifiedin this chapter, and no other expenditure, appropriation or transfer ofmonies in the GCRF shall be made except by an act of the Legislaturemaking specific reference to the GCRF as the source of those monies.   If any moniesin the GCRF are obligated or pledged as security for any debt incurredby MDA, and the monies in the GCRF that have been obligated or pledgedare later expended, appropriated, transferred, obligated or pledgedfor any other purpose, the debt for which the monies were originallyobligated or pledged shall be the obligation and indebtedness of theState of Mississippi secured by the full faith and credit of the state.