Early Learning Collaboratives (ELCs), our state-funded pre-K programs, currently operate in 40 communities and serve over 6,000 students. ELCs involve many partners, including school districts, Head Starts, and licensed childcare providers. These partners commit to working together to provide high-quality pre-K to Mississippi’s four-year-olds. Collaboratives are overseen by the Mississippi Department of Education, even though individual providers may also have other oversight agencies.

Mississippi First authored the Leaving Last in Line report and successfully advocated for the Early Learning Collaborative Act, which established state-funded pre-K in Mississippi in 2013.

Pre-K Tax Credit

Individuals or corporations who contribute to support the local matching fund of an approved early learning collaborative (ELCs) may be eligible to receive a 1:1 state tax credit for the donated amount of up to $1 million. The Mississippi Department of Revenue can approve 1:1 tax credits up to the amount the legislature appropriates to the Early Learning Collaborative Act each year.

 

Celebrating Pre-K

Since 2013, the legislature has appropriated over $140M for the Early Learning Collaborative Act. With these funds, MDE operates 40 early learning collaborative programs. 25% of four-year-olds across the state have access to high-quality state-funded pre-K as a result. The law also established a 1:1 tax credit for individuals and corporations that support the local matching fund of an approved early learning collaborative.

 

Resources

Read this report to learn how the tax credit works and steps you can take to receive it.

Read this report to understand Mississippi’s state-funded pre-K curriculum.