Preschool and prekindergarten tax credit; expand for contributions to programs serving three-year-old children.

An Act To Amend Section 27-7-22.37, Mississippi Code Of 1972, To Provide That Qualified Contributions To Preschool Or Prekindergarten Programs Serving Children At Least Three Years Of Age Are Eligible For The Income Tax Credit Applying To Prekindergarten Program Support Contributions; And For Related Purposes.