Expands tax credit for contributions to preschool and prekindergarten programs serving three-year-old children in Mississippi.
Mississippi SB2871 amends the Mississippi Code to expand the tax credit for contributions to preschool and prekindergarten programs, making them eligible for children at least three years old. The credit applies to contributions made to approved providers, lead partners, or collaboratives, with a maximum annual limit of $32 million or the amount appropriated by the Legislature. Contributions can support the local match requirement for state-appropriated funds and must be verified by the Mississippi Department of Revenue.
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