Qualified equity investment tax credits; authorize Governor to designate winter storm recovery zones for.

SB 3227 allows Mississippi's Governor to designate counties as "recovery zones" following the January 2026 winter storm emergency. It enables tax credits for qualified investments in businesses located within these zones, even if the businesses aren't in traditional low-income areas. Businesses must certify that investments will aid recovery from the emergency, and the tax credit authority expires June 30, 2027. This directly affects businesses in designated counties and investors seeking tax incentives under Mississippi's existing federal tax credit framework.