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

HB 971 extends the expiration dates for Mississippi's Health Care Industry Zone tax incentives, including property tax exemptions, sales tax exemptions on construction materials, and fee-in-lieu payments. The bill delays the sunset of these incentives from 2028 to 2033, allowing qualifying health care facilities to continue receiving benefits. To qualify, facilities must create 25+ new jobs or invest $10-$20 million (depending on location) and operate within certified zones near hospitals or health-focused universities. This affects businesses meeting specific job and investment thresholds under the Mississippi Development Authority's certification.