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Atlas Opportunity Score 92/100
Verified September 30, 2026
Mississippi Institutions of Higher Learning
Mississippi SMART Business Act Healthcare Research Rebate
Mississippi businesses can receive a 25% rebate on pre-approved qualified research costs under a new research agreement with a Mississippi public university, up to $1,000,000 per investor per fiscal year. Healthcare applications receive priority consideration, and applications are accepted year-round.
Required next actionConfirm the applicant is subject to Mississippi income or franchise tax and can obtain the required Mississippi Department of Revenue current-filing certification; identify a Mississippi public-university research partner; develop a new signed research agreement, qualified-research description, and approved budget; then submit electronically. Research agreements that began before application and approval do not qualify.