Income tax; extend repealer for new cut and sew jobs in upholstered furniture industry and bring forward certain statutes.

Extended the repeal date of the upholstered furniture manufacturing tax credit from January 1, 2026 to January 1, 2029, allowing businesses more time to claim credits for new jobs.

Set effective dates for various provisions, with most alcohol-related changes taking effect July 1, 2025, and some provisions having different effective dates through 2026.

Added a specific definition for 'full-time employee' as someone working at least 35 hours per week for furniture manufacturer tax credit purposes.

Added a definition for 'new cut and sew job' as a job in which employees cut and sew upholstery for upholstered household furniture that did not exist in the state before January 1, 2010.

Added new permit types including food truck permit, delivery service permit, on-premises tobacco permit, hospitality cart permit, and event venue retailer's permit.

Added new rules for wine shipping into Mississippi, including requirements for purchaser approval, shipment limits (10 cases per year per purchaser), and carrier reporting requirements.

Updated various permit fees for alcohol beverage permits, with some fees increased and new fees established for additional permit types.

Modified eligibility requirements for various permits, including new restrictions on permit ownership and distance restrictions from churches and schools with numerous exceptions.

Added new enforcement provisions including penalties for violations of wine shipping rules and requirements for criminal background checks for permit applicants.