Mississippi Administrative Code Title 35 (Department of Revenue)
35 Miss. Admin. Code Pt. III, Subpt. 5, Ch. 07 — Wage Tax Credits
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.
101 (Reserved)
102 (Reserved)
Source: official text