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
Jobs Tax Credit
Per-job amount and job threshold vary by county tier
Manufacturers creating the required number of new full-time jobs can earn program also requires investment, satisfy both tests.
MFLEX - Mississippi Flexible Tax Incentive
Generally
Streamlined universal credit for larger new/expanding businesses creating jobs and investment.
Manufacturing Investment Tax Credit
5% of eligible manufacturing investment
Existing manufacturers operating in the state at least two years can claim a direct credit for substantial facility/equipment investment.
Carbon Oxide Sequestration Credit (Internal Revenue Code §45Q)
Per-metric-ton credit
Calculation illustration only: 10,000 verified eligible metric tons multiplied by an assumed applicable rate of $85 per ton would give $850,000.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.