- an increase in the total amount of rebates authorized for a single motion picture from $8 million to $10 million;
- an additional 5 percent (30 percent total) payroll rebate for salaries paid to Mississippi taxpayers who have been honorably discharged from military service;
- an adjustment to the deadline for submitting applications for payroll rebates to July 1, 2016; and
- an expansion of the activities eligible to receive motion picture incentives to include computer and video game production carried on within the state.
These new laws come at a time when states are aggressively competing to attract new investment.