Taxation; revise various tax credits.

Increased aggregate tax credit limits for child welfare organizations from $18 million to $40 million for 2025 and beyond, with 50% reserved for licensed child protection services organizations and 50% for educational services organizations.

Created new tax credit programs for contributions to organizations providing transitional housing for homeless persons and low-income health care services through physician and nurse practitioner contracts.

Reduced tax credit limits for pregnancy resource centers from $3.5 million to $7 million for 2025 and beyond, with a 25% cap on contributions to any single organization.

Added new eligibility criteria requiring organizations to certify they do not provide, pay for, or financially support abortion services or coverage.

Established a new public benefit corporation program allowing public entities to create special-purpose corporations to finance public property and facilities using New Markets Tax Credit transactions.

Extended the deadline for Mississippi Development Authority to allocate income and insurance premium tax credits for qualified investments from July 1, 2024 to July 1, 2029.

Added annual reporting requirements for qualified community development entities to report industry codes, investment amounts, and job assistance data to the Mississippi Development Authority.

Added new definitions for 'public benefit corporation,' 'public entity,' 'public property or facilities,' and 'New Markets Tax Credit transaction' to support the new infrastructure financing program.