Income tax; extend repealer on tax credit for certain charges for using certain port and airport facilities.

SB 2853 extends the expiration date for two existing Mississippi tax credits that benefit businesses using port and airport facilities for cargo exports and imports. The bill delays the automatic termination of these credits until a future date (beyond 2029), maintaining the current rules that allow eligible taxpayers to claim up to 50% of certain port charges (like wharfage and handling) or airport fees (like landing and handling) as an income tax credit. These credits require businesses to meet specific criteria, such as locating headquarters in Mississippi or investing in state facilities, and mandate annual reports from the Mississippi Development Authority on economic impacts like job creation and shipping growth. The bill does not alter the credit amounts or eligibility rules but prevents their scheduled expiration.