"Mississippi Human Capital Supplemental Tax Act"; create.

HB 1810, the "Mississippi Human Capital Supplemental Tax Act," imposes a tax on Mississippi businesses with 50+ employees that displace workers through AI implementation. The tax rate increases based on displaced positions: $5,000 per position for the first 10, $7,500 for positions 11-50, and $10,000 for 51+, phased in over three years. Employers can reduce their tax liability by claiming credits for retraining displaced workers (up to $7,500 per worker) or creating new AI-related jobs (up to $3,000 per new position). The bill establishes the "Mississippi Workforce Transition and Development Fund" to finance skills training, apprenticeships, job placement, and support services for affected workers, funded by the tax revenue.