Tax credits; authorize for contributions by certain taxpayers to certain hospitals.

HB 4032 creates tax credits for Mississippi businesses that make voluntary cash donations to eligible hospitals. Eligible hospitals must be licensed, provide 24/7 emergency care, have 49 or fewer inpatient beds, and have hired both a healthcare consultant and a CPA for financial planning. Businesses can use these credits to offset up to 50% of their income tax, insurance premium tax, or property tax liability in a given year, with unused credits carried forward for up to five years. Donations cannot be deducted for state income tax purposes.