Upholstered household furniture manufacturing job tax credit; extend repealer.

This bill extends the expiration date of Mississippi's tax credit for upholstered furniture manufacturing jobs from January 1, 2026, to January 1, 2030. It directly affects manufacturers in Mississippi who create new "cut and sew" jobs (jobs not existing in the state before 2010), allowing them to claim a $2,000 annual tax credit per full-time employee in those positions for five years. The credit is limited to the company's state income tax liability and must be claimed in lieu of another similar tax credit. The extension ensures qualifying businesses can continue using this credit through 2030, even though the provision itself will expire afterward.