Taxation; revise various tax credits and exemptions.

Increased the maximum annual tax credit allocation for charitable contributions from $18 million to $40 million for years 2027 and beyond, with specific caps for each year from 2021-2027.

Increased the annual broadband equipment tax credit cap from $15 million to $15 million (unchanged) but extended the eligibility period for claiming credits through 2030.

Extended the deadline for Mississippi Development Authority to allocate broadband investment tax credits from July 1, 2024 to July 1, 2029.

Extended the ad valorem tax exemption period for broadband equipment placed in service after June 30, 2025 to ten years, with mobile broadband equipment receiving five years of exemption.

Added a new tax credit program for businesses making voluntary cash contributions to state alliance organizations that advance Mississippi youth in education, physical development, social/emotional development, and workforce development.

Expanded eligible charitable organizations to include those licensed by Mississippi Department of Child Protection Services for child safety, care, and permanency services, and educational services organizations accredited by regional accrediting bodies.

Updated the definition of 'equipment used in deployment of broadband technologies' to include equipment capable of 384 kilobits per second transmission rates and equipment providing fixed broadband service meeting FCC standards.

Added requirement for taxpayers to submit certified, sworn descriptions of broadband equipment to county tax assessors on or before April 1 of the first assessment year claiming the exemption.

Added requirement for eligible charitable organizations to provide written certification signed under penalty of perjury, including verification of 501(c)(3) status and confirmation they do not provide abortion services.