Mississippi Code Title 57. Planning, Research and Development § 57-114-21

From and after January 1, 2023, if the amount of any mFlex tax incentive or other incentive that a qualified business or other entity is eligible to receive under the Mississippi Flexible Tax Incentive Act is less than the amount of the mFlex tax incentive or other incentive that the qualified business or other entity would have been eligible to receive or to use if the mFlex tax incentive or other incentive had been calculated using any applicable income tax rates in Section 27-7-5, Mississippi Code of 1972, that were in effect before January 1, 2023, then the qualified business or other entity shall receive a grant from the Mississippi Development Authority equal to the difference between such two amounts.