35 Miss. Code R. § 10-01-105
Current through May 31, 2024
This classification is used to determine the minimum number of jobs a business enterprise must create in a given year before it qualifies for the credit. It is also used to determine the amount of credit per job created. The amount of credit per employee and the job levels for each county classification are as follows:
| County Classification | Minimum Annual Increase in Number of Jobs | Credit per Job |
| Tier One | 20 | 2.50% of payroll |
| Tier Two | 15 | 5.00% of payroll |
| Tier Three | 10 | 10.00% of payroll |
35 Miss. Code. R. § 10-01-105