Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

HB 1106 would have provided Mississippi taxpayers who claim the federal Earned Income Tax Credit (EITC) with a state income tax credit equal to 10% of their federal credit amount. The credit would be refundable, meaning eligible taxpayers could receive a cash refund even if they owed no state income tax. To qualify, taxpayers would need to claim the federal EITC on their federal return and submit documentation to the Mississippi Department of Revenue. The bill died in committee in February 2025 and did not become law.