Qualified equity investment tax credits; extend authority of Mississippi Development Authority to allocate.

HB 1243 extends the Mississippi Development Authority's deadline for allocating tax credits on qualified equity investments to July 1, 2029. These tax credits reduce income tax and insurance premium payments for investors who fund low-income community projects in Mississippi through qualified community development entities. The bill does not change credit rates, eligibility rules, or the $15 million annual allocation limit for the program. It ensures the existing tax credit framework remains operational for an additional period without altering the program's core structure.