Qualified equity investment tax credits; authorize Governor to designate winter storm recovery zones for.

An Act To Amend Section 57-105-1, Mississippi Code Of 1972, To Authorize The Governor Of Mississippi To Designate One Or More Counties Of The State As Eligible Recovery Zones In Response To The State Of Emergency Declared By The Governor On January 22, 2026, For The Purpose Of Qualified Equity Investment Income Tax And Insurance Premium Tax Credits; To Provide That Such Authority Shall Expire After June 30, 2027; To Provide That, Through June 30, 2027, A Qualified Community Development Entity May Make A Qualified Low-income Community Investment In A Business, And Such Business Shall Qualify As A Qualified Active Low-income Community Business, Even If Not Located In A Low-income Community, If It Is Located In A Recovery Zone And Otherwise Satisfies The Requirements Of The Section, And An Executive Officer Of Such Business Certifies That The Qualified Low-income Community Investment Will Be Used For Recovery From The State Of Emergency; And For Related Purposes.