Forest ProductsTax Credit Sourcebook

Mississippi · Brownfield / Jobs · MS-BROWNJOB-001

Brownfields Jobs Tax Credit

Publication revised September 24, 2026. Sourcebook page 154.

Credit amount / calculation

Jobs-tax-credit framework with brownfield-specific relaxation of minimum job requirement.

Business fit and eligible activity

A business redeveloping a certified brownfield can use jobs credits without the ordinary minimum-job threshold. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.

Eligibility and practical use

This is a hiring credit, not an equipment credit. It becomes interesting only when the planned headcount clears the program threshold and the new jobs satisfy wage, hours, location, and retention rules. A logging contractor should confirm that its industry or work location is within the eligible class before counting the jobs. Hiring before the required certification or reservation can jeopardize the credit.

Illustrative business benefit

Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.

Timing / first action

Seek approval before signing a purchase order, contract, lease or other binding commitment. Confirm the exact point at which a purchase order, contract, lease, or other binding commitment would make the project ineligible.

Official sources

Related programs

Suggest a correction

Submissions are prepared with page context so they can become maintenance items for a future edition.

This button opens your email client with the page context filled in.