6 MAC Pt. 9, R. 3.1
Program Objective
Cite as 6 Miss. Admin. Code Pt. 9, R. 3.1
Program Objective. Pursuant to Miss. Code Ann. ยงโ 57-114-1 et seq., the Mississippi
Flexible Tax Incentive Program assists companies locating or expanding into Mississippi by
providing a tax credit which can be taken to offset state taxes incurred during the establishment
of the project. mFLEX was created with the goal of simplifying the tax incentive process for
potential site locations and expansions as well as increasing the value of tax incentives in the
state by providing flexibility in the utilization of the incentive. This incentive is intended to
replace many of the existing tax incentives which each have a separate application and approval
process and provide the state with no means of determining the utilization of the credit by the
user.