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

SB 2852 extends the expiration date for a job tax credit benefiting water transportation businesses in Mississippi. It allows companies primarily transporting cargo on inland waterways (rivers, lakes, intracoastal waterways) to continue claiming a $2,000 annual tax credit per full-time Mississippi resident job created since 2019, even after the law normally expires on January 1, 2030. The bill ensures unused credits can still be carried forward, while maintaining existing limits (e.g., $2 million total annual cap and credit tied to income tax liability). The bill died in committee on March 4, 2025, and does not create new benefits but extends the existing credit's validity period.