Mississippi 2024 Regular Session

Mississippi Senate Bill SB3099

Introduced
3/22/24  
Refer
3/22/24  
Engrossed
3/27/24  
Refer
3/29/24  
Enrolled
4/17/24  

Caption

Income tax; authorize a credit for certain employers that sponsor skills training for employees.

Impact

The introduction of SB 3099 significantly alters how employers can support skills development, potentially leading to an increase in local training partnerships with community colleges. By creating a structured tax credit system, the bill encourages businesses to engage in training initiatives they may have otherwise considered too expensive. This could result in a more skilled workforce, thereby enhancing the employability of workers and addressing skill gaps in the local job market. Moreover, the bill is anticipated to foster collaboration between employers and educational institutions, promoting a stronger alignment between education and employment needs.

Summary

Senate Bill 3099 proposes an income tax credit aimed at encouraging employers to sponsor skills training for their employees. Under the bill, businesses that provide or facilitate job-related training through local community or junior colleges can receive a 50% credit on qualifying training expenses. This initiative is designed to enhance workforce skills, allowing employers to improve employee performance while sharing the financial burden of training programs with the state. It serves as a financial incentive for businesses to invest in the development of their workforce.

Sentiment

The sentiment around SB 3099 appears to be broadly positive, especially among business owners and educational institutions. Supporters highlight the bill's potential benefits in enhancing workforce readiness and reducing the strain on employers who wish to invest in employee training. The focus on community colleges also underscores a commitment to local education systems, which many proponents view as a crucial element of workforce development. Some skepticism may arise regarding the implementation and administrative oversight of the tax credit, but the overall reception leans towards optimism about its long-term benefits for the economy.

Contention

While SB 3099 is designed to bolster skills training among employees, some concerns exist regarding the fiscal impact of the tax credit cap, set at $1 million across all claimants in a given year. There are questions about whether this limit might restrict the program’s effectiveness or deter larger employers from participating. Additionally, the provision that the skills training provided must be job related could restrict the types of training eligible for the tax credit, leading some to argue that the criteria may not account for all relevant employee development opportunities. As the bill progresses, these points are likely to be areas of debate among stakeholders.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1735

Income tax; revise credit allowed for employers providing dependent care for employees.

MS HB738

Income tax; authorize credit for employers of convicted felons, prohibit certain criminal record/history checks.

MS SB2965

Income tax; provide credit to employers offering paid maternity or paternity leave to employees.

MS HB1734

Use tax; revise distribution of revenue, provide income tax credit for employer making payments for employee dependent care.

MS SB2335

Income tax credit; allow for employer making direct payments to entity for dependent care on behalf of employee.

MS SB2898

Income tax; authorize credits for certain child care expenses and for Pre-K providers for care of certain children.

MS HB1105

Secretary of State employees; authorize certain employees to carry a firearm.

MS HB505

Income tax; provide a credit for taxpayers that provide paid maternity and paternity leave for employees.

MS HB392

Income tax; extend tax years for employer taxpayer to claim credit for employees' blood donations during blood drive.

MS HB1134

State and School Employees Life and Health Insurance Plan; bring forward code section on.

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