1. Research and Development Skills Tax Credit
  2. Research and Development Activities
  3. Qualified Job
  4. Eligible Business
  5. Full-Time Employee
  6. Scientific or Technical Field of Study
  7. Accredited Four-Year College or University
  8. Compensation at a Professional Level
  9. Income Tax Liability
  10. Credit Utilization Limit (50%)
  11. Credit Carry Forward
  12. Maximum Carry Forward Period
  13. Mississippi Department of Revenue (MDOR)
  14. Mississippi Development Authority (MDA)
  15. Miss. Code Ann. § 57-73-21
  16. Hazardous Waste Business Ineligibility
  17. Medical Cannabis Establishment Ineligibility
  18. Nonrefundable Credit
  19. Request for Credit Approval
  20. Employee Qualification Documentation
  21. Job Title
  22. Purpose of the Job
  23. Education Requirements
  24. Experience Requirements
  25. Hours Worked Per Week
  26. Salary or Compensation
  27. Hire Date
  28. Strengthening Mississippi Academic Research Through Business (SMART) Act
  29. Academic Research Investor Rebate
  30. Qualified Research Costs (SMART)
  31. Research Agreement
  32. Investor
  33. Educational Institution of Higher Learning (IHL)
  34. Research Corporation
  35. Maximum Rebate Per Investor
  36. Maximum Total Rebate
  37. SMART Business Incentive Form
  38. Proof of Payment to College or Research Corporation
  39. SMART Business Certificate
  40. Research Performed In-State
  41. Funded Research Exclusion
  42. Grant, Contract, or Other Funding
  43. Taxable Year
  44. Mississippi Income Tax
  45. Corporate Income and Franchise Tax
  46. Individual Income Tax
  47. Deduction for Research or Experimental Expenditures (R&E)
  48. House Bill 1733 (H.B. 1733)
  49. Internal Revenue Code (IRC) Section 41