Income tax credits; increase aggregate amount for certain employers sponsoring employee skills training, and extend repealer.

This bill increases the maximum total annual tax credit amount available to employers sponsoring employee skills training through Mississippi community colleges. It directly affects businesses that provide job-related training programs, allowing them to claim a 50% credit on qualified expenses (like instructor costs and materials) up to $2,500 per employee per year. The key changes are raising the statewide cap on total credits claimed and extending the program's expiration date beyond 2030. Employers must work with local community colleges for certification, and credits can be carried forward for up to five years if unused. The bill maintains existing rules requiring training to be job-focused and certified by community colleges.