MS Health Care Industry Zone Act; extend repealer on act and related tax incentives.

HB 941 extends the expiration dates for Mississippi's existing health care industry tax incentives, which directly affect health care businesses meeting specific job or investment thresholds. The bill renews key provisions including accelerated income tax depreciation, ad valorem tax exemptions for facilities, and sales tax exemptions on construction materials and equipment. These incentives apply to qualified businesses creating at least 25 new jobs or $10 million in capital investment (or $20 million for university-affiliated facilities) within designated health care industry zones. The extensions prevent these tax benefits from expiring, maintaining support for health care sector growth without creating new policies.