Income tax; extend repealer on jobs tax credit for certain water transportation enterprises.

HB 972 extends the expiration date of a tax credit program for businesses transporting cargo on Mississippi waterways (like rivers and lakes). It ensures companies already eligible for the credit before January 1, 2029, can continue claiming it and carry forward unused credits after that date. The credit provides $2,000 annually per full-time Mississippi job created in qualifying positions, with unused credits allowed to carry forward for up to five years. This change preserves existing benefits for current participants without creating new eligibility for other businesses.