Research and Development Center

Miss. Code Ann. tit. 57, ch. 13
in effect

Miss. Code Ann. § 57-13-1 Repealed.

Repealed by Laws, 1988, ch. 518, § 94, eff from and after July 1, 1988. §§ 57-13-1 , 57-13-3 . [Codes, 1942, §§ 8946-21 and -22; Laws, 1964, ch. 216, §§ 1, 2] § 57-13-5 . [Codes, 1942, § 8946-23; Laws, 1964, ch. 216, § 3; Laws, 1984, ch. 495, § 24; Laws, 1984, ch. 488, § 327; Laws, 1985, ch. 474, § 53; Laws, 1986, ch. 438, § 37; Laws, 1986, ch. 500 § 45; Laws, 1987, ch. 483, § 38; Laws, 1988, ch. 442, § 35] § 57-13-6 . [Laws, 1987, ch. 304] § 57-13-7 . [Codes, 1942, § 8946-24; Laws, 1964, ch. 216, § 4; Laws, 1974, ch. 563, § 1; Laws, 1984, ch. 488, § 239; Laws, 1986, ch. 336, § 1] §§ 57-13-9 through 57-13-11 . [Codes, 1942, § 8946-25; Laws, 1964, ch. 216, § 5; Laws, 1966, ch. 233, § 3] § 57-13-13 . [Codes, 1942, § 8946-26; Laws, 1964, ch. 216, § 6; Laws, 1984, ch. 313; Laws, 1984, ch. 488, § 328; Laws, 1985, ch. 438; Laws, 1987, ch. 395] § 57-13-15 . [Codes, 1942, § 8946-27; Laws, 1964, ch. 216, § 7] § 57-13-17 . [Codes, 1942, § 8946-28; Laws, 1964, ch. 216, § 8; Laws, 1981, ch. 320, § 1; Laws, 1983, ch. 432; Laws, 1984, ch. 488, § 329; Laws, 1988, ch. 324, § 5] § 57-13-19 . [Codes, 1942, § 8946-29; Laws, 1964, ch. 216, § 9; Laws, 1984, ch. 488, § 330] § 57-13-21 . [Codes, 1942, § 8946-30; Laws, 1964, ch. 216, § 10] Editor’s Notes — Former § 57-13-1 provided the short title for this chapter; former § 57-13-3 provided the legislative intent. Former § 57-13-5 created the research and development center and provided for its management and operation, and for the appointment of a director. Former § 57-13-6 designated a research and development center building as the Paul B. Johnson, Jr. Building. Former § 57-13-7 specified the functions and duties of the center. Former § 57-13-9 authorized the solicitation and acceptance of financial support, created the research and development center fund, and authorized expenditures from the fund; former § 57-13-11 authorized the center to cooperate with other planning commissions, and created a planning division. Former § 57-13-13 provided guidelines for cooperation between the center and other entities. Former § 57-13-15 authorized the establishment of branch offices by the center. Former § 57-13-17 created the Mississippi Research and Development Council. Former § 57-13-19 provided for the compensation of employees of the council, authorized the council to contract for services, and provided the procedures for expenditures. Former § 57-13-21 provided that the attorney general would be the legal counsel to the center.

Miss. Code Ann. § 57-13-22 Abolition and transfer of functions, duties, personnel, records, etc., of Mississippi Research and Development Center.

The Mississippi Research and Development Center is hereby abolished from and after July 1, 1988. All of the functions of the center shall be transferred on that date to the Mississippi Department of Economic Development or to the University Research Center which is created in Section 37-141-3. From and after July 1, 1988, the duties and responsibilities of the Research and Development Center which are depicted organizationally in the 1989 fiscal year budget request of the Research and Development Center and which are performed by the Forecast and Analysis Division, the Administration Division, the Government Services Division and the Data Services Division except as provided in subsection 3(b) shall be transferred to the University Research Center. From and after July 1, 1988, the duties and responsibilities of the Research and Development Center not included in the transfer described in paragraph (a) except as provided in subsection (3)(c) of this section shall be transferred to the Mississippi Department of Economic Development. All personnel of the Mississippi Research and Development Center shall be transferred to the Department of Economic Development or to the University Research Center according to the transfer of their duties pursuant to this section. It is specifically provided that the positions identified in items (i), (ii) and (iii) below be transferred to the Department of Economic Development unless the Director of the Research and Development Center and the Executive Director of the Department of Economic Development make mutually agreeable substitutions: Position identification numbers 60, 174, 244, 98 and 177 of the Administration Unit shall be transferred June 1, 1988. Position identification numbers 156, 27, 194, 23, 307 and 308 of the Data Services Unit shall be transferred July 1, 1988. Position identification numbers 71, 104 and 148 of the Government Services Division shall be transferred July 1, 1988. It is specifically provided that position identification numbers 30 and 76 of the Office of the Director of the Research and Development Center be transferred to the University Research Center on July 1, 1988. It is the intention of the Legislature that there be a reduction in personnel where there is a duplication of effort as a result of the transfers required by this subsection. The Department of Economic Development in its reorganization pursuant to Chapter 518, Laws of 1988 may utilize savings realized from personnel attrition and other economies to reallocate and reclassify positions within the department, subject to the approval of the State Personnel Board. All personnel transferred to the University Research Center shall become subject to all personnel and compensation policies of the Board of Trustees of State Institutions of Higher Learning; however, anyone so transferred shall retain all of the protection and benefits to which they have been entitled under the state personnel system. All records, property, unexpended balances of appropriations or other funds, and all other resources of the Mississippi Research and Development Center shall be transferred to the Department of Economic Development or to the University Research Center, as appropriate, pursuant to the transfer of duties and responsibilities in subsection (2) of this section. Each officer or agency subject to the provisions of Chapter 518, Laws of 1988 shall assist with the fullest degree of reasonable cooperation any other officer or agency in carrying out the intent and purpose of Chapter 518, Laws of 1988. Each officer or agency subject to the provisions of Chapter 518, Laws of 1988 is hereby authorized and empowered to promulgate all necessary rules and regulations not in conflict with Chapter 518, Laws of 1988 necessary to accomplish an orderly transition pursuant to Chapter 518, Laws of 1988.

Miss. Code Ann. § 57-13-23 Mississippi Automated Resource Information System (MARIS).

There is hereby created and established the Mississippi Automated Resource Information System (MARIS), (heretofore created by Executive Order No. 459, dated May 26, 1983, as amended by Executive Order No. 562, dated January 15, 1986), which shall be the mechanism within state government for the storing, processing, extracting and disseminating of useful data and information relating to the state’s resources. The goal of MARIS shall be to facilitate the achievement of state agencies’ responsibilities as they relate to the development, management, conservation, protection and utilization of the resources of Mississippi by making usable resource data and information more readily available and in a format that is consistent throughout state departments, agencies and institutions, and, to the extent possible, with federal and privately generated resource data banks. MARIS shall be under the supervision and general policy formulations of a policy committee as the cooperative effort of state departments, agencies and institutions for the sharing of useful data acquired and generated by state agencies in discharging their individual responsibilities. There is hereby created and established the MARIS Policy Committee composed of the directors or their designees of the following departments, agencies and institutions: Center for Population Studies, University of Mississippi Central Data Processing Authority Department of Agriculture and Commerce Department of Archives and History Department of Economic and Community Development Department of Human Services Department of Environmental Quality Department of Wildlife, Fisheries and Parks Mississippi Department of Transportation Mississippi Emergency Management Agency Mississippi Mineral Resources Institute, University of Mississippi Department of Finance and Administration Office of the Secretary of State Public Service Commission Remote Sensing Center, Mississippi State University State Forestry Commission State Department of Health State Oil and Gas Board State Soil and Water Conservation Commission State Tax Commission University Research Center Water Management Council. The MARIS Policy Committee shall elect a chairman, vice-chairman and secretary, and it shall elect an executive committee from the membership of the policy committee to be composed of not less than five (5) nor more than nine (9) members, including the aforesaid officers. The policy committee may elect to the executive committee one (1) person other than from its membership. The policy committee shall determine the authority and responsibility to be exercised by the executive committee. There is hereby created and established the MARIS Task Force which shall be composed of at least one (1) representative from each of the aforesaid agencies with knowledge in computer applications to natural, cultural, industrial or economic resources to be appointed by the respective directors thereof, and any other persons deemed advisable by the policy committee. The University Research Center shall house the MARIS equipment and staff and shall provide administrative support for the policy committee and technical support to all member agencies. It shall be the duty of every department, agency, office and institution of the State of Mississippi, and the officers thereof, to cooperate with and assist the MARIS Policy Committee in every reasonable way.

Miss. Code Ann. § 57-13-45 Short title.

This section and Section 57-13-47 shall be known as the “Tax Expenditure Annual Report Act.”

Miss. Code Ann. § 57-13-47 Preparation of reports.

For the purposes of this section the term “tax expenditure provision” means any statutory provision or state agency regulation which exempts, in whole or in part, any specific class or classes of persons, income, goods, services or property from the impact of established state taxes, including, but not limited to, those provisions known as tax deductions, tax allowances, tax exclusions, tax credits and tax exemptions. The University Research Center shall annually prepare a report detailing the approximate costs in foregone revenue because of all state tax expenditure provisions, including those incorporated by conformance with the Federal Internal Revenue Code, in effect at the time of the report; however, the report to be submitted by November 1, 1986, may include tax expenditures only for sales taxes, use taxes and income taxes, and subsequent reports shall include tax expenditures for all taxes. The report shall also explain the policy purposes for each such tax expenditure provision and may show any indicators of effectiveness or ineffectiveness in achieving such policy purposes. If the Director of the University Research Center determines that preparation of such report shall adversely affect in a material manner any work or projects of the center which are being performed by staff persons preparing the report required by this section, the director may request the Legislative Budget Committee to reduce the requirements of this section as to the contents of the report for one (1) year, but in no event shall the report contain less than the dollar amount of each such tax expenditure required to be included therein. The report shall include the analyses required by Sections 57-13-101 through 57-13-109. The University Research Center shall, on or before November 1 of each year, furnish five (5) copies of the report to the Secretary of the Senate and to the Clerk of the House of Representatives, two (2) copies to the Senate Finance and Appropriations Committees and to the House Ways and Means and Appropriations Committees, and a copy to each member of the State Fiscal Management Board and the Legislative Budget Committee. Each member of the Legislature shall be entitled to receive one (1) copy of the report upon request. All state agencies and all political subdivisions of the State of Mississippi, and the officers and employees thereof, shall cooperate with the center in preparing such report and shall provide any and all information, documents and materials requested by the center.

Miss. Code Ann. § 57-13-101 Short title.

Sections 57-13-101 through 57-13-109 shall be known and may be cited as the “Economic Development Programs and Tax Incentives Evaluation Act of 2014.”

Miss. Code Ann. § 57-13-103 Legislative findings and declarations.

The Legislature finds and declares that: The State of Mississippi relies on a number of tax incentives, including credits, exemptions, and deductions, and economic development programs that utilize the proceeds of state general obligation bonds to encourage businesses to locate, hire employees, expand, invest, and/or remain in the state; These various tax incentives and economic development programs are intended as a tool for economic development, promoting new jobs and business growth in Mississippi; The state needs a systematic approach for evaluating whether incentives are fulfilling their intended purposes in a cost-effective manner; In order to improve state government’s effectiveness in serving the residents of this state, the Legislature finds it necessary to provide for the systematic and comprehensive analysis of economic development tax incentives and economic development programs, and for those analyses to be incorporated into the budget and policymaking processes.

Miss. Code Ann. § 57-13-105 Definitions.

As used in Sections 57-13-101 through 57-13-109: “Economic development tax incentive” includes those tax credits, deductions, exemptions, exclusions, and other preferential tax benefits or incentives enacted before or after July 1, 2014, for the purpose of recruitment or retention of businesses in the State of Mississippi. “Economic development program” includes those statutory economic development programs that utilize the proceeds of state general obligation bonds for the purpose of recruitment or retention of businesses in the State of Mississippi. In determining whether a tax incentive or economic development program is or was enacted for “the purpose of recruitment or retention of businesses,” the University Research Center shall consider legislative intent, including legislative statements of purpose and goals, and may also consider whether the tax incentive or program is promoted as a business incentive by the Mississippi Development Authority or other state agency.

Miss. Code Ann. § 57-13-107 Schedule for analysis of economic development tax incentives and economic development programs.

In accordance with the following schedule, the tax expenditure report produced by the University Research Center pursuant to Section 57-13-47, shall include an additional component, consistent with Section 57-13-109 and produced in consultation with the Director of the Mississippi Development Authority containing the following: Analyses of economic development tax incentives and economic development programs as enacted prior to July 1, 2014, shall be completed by December 31, 2015, and no less than once every four (4) years thereafter; Analyses of any economic development tax incentives and economic development programs created after July 1, 2014, shall be completed within five (5) years of taking effect, and no less than once every four (4) years thereafter. Not later than the first of February each year beginning with 2016, the Chairman of the Senate Finance Committee and the Chairman of the House Ways and Means Committee shall consider the tax expenditure report and hold at least one public hearing to deliberate the results of the analysis required in this section.

Miss. Code Ann. § 57-13-109 Content of analyses of tax incentives and economic development programs.

The analysis of tax incentives as required by Section 57-13-107 shall include, but not be limited to: A baseline assessment of the tax incentive, including, if applicable, the number of aggregate jobs committed and created with the taxpayers receiving such tax incentive; The statutory and programmatic goals and intent of the tax incentive, if the goals and intentions are included in the incentive’s enabling legislation; The number of taxpayers granted the tax incentive during the previous twelve-month period; The value of the tax incentive granted, and ultimately claimed, listed by the North American Industrial Classification System (NAICS) Code associated with the taxpayers receiving the benefit, if the NAICS Code is available; An estimate of the number of jobs that were the direct and indirect result of the incentive; An estimate of the revenues that were the direct and indirect result of the incentive; In the case of economic development tax incentives where measuring the economic impact is significantly limited due to data constraints, provide a description of the limitations on the data used and whether any changes in statute would facilitate data collection in a way that would allow for better analysis; The methodology and assumptions used in carrying out the assessments, projections and analyses required pursuant to this subsection. When an incentive comparative analysis is conducted on behalf of the state, a final copy shall be submitted to the Chairman of the Senate Finance Committee and Chairman of the House Ways and Means Committee and also submitted with copies of this report. The analysis of economic development programs as required by Section 57-13-107 shall include, but not be limited to, an analysis of the impact of the program which shall include a calculation of the costs related to the assistance provided under the program and corresponding benefits to the state derived from economic development related to the program, including, but not limited to, capital investment, job creation, job retention and/or increased tax revenue. All departments, offices, boards, and agencies of the state shall cooperate with the University Research Center and shall provide to the University Research Center any records, information (documentary and otherwise), data and data analysis as may be necessary to complete the analysis required by this section.

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