35 Miss. Code R. § 3-05-07-100

Current through May 31, 2024
Section 35-3-05-07-100

Mississippi does not recognize federal regulations issued under Section 280 or 44B, IRC regarding tax credits allowed for work incentive programs or the employment of certain new employees. Deduction for wages paid should be computed without regard to the reduction for wage tax credits for Mississippi income tax purposes.

35 Miss. Code. R. § 3-05-07-100