Mississippi Code Title 57. Planning, Research and Development § 57-99-21

(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).

(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.

(c) “Full-time employment” means a job of at least thirty-five (35) hours per week.

(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:

(e) “MDA” means the Mississippi Development Authority.