Income tax; codify and extend repealers on tax credits for certain charges for using certain port and airport facilities.

HB 961 extends tax credits for businesses using Mississippi ports and airports to handle cargo exports and imports. It allows credits covering specific charges like wharfage at ports and airport handling fees, capped at 50% of income tax liability with a $1.2 million lifetime limit per business. The bill requires the Mississippi Development Authority to annually report on the credits' economic impact, including job creation and shipping volume changes. These credits will expire on July 1, 2028, unless renewed by the legislature.