The Children’s Promise Act authorizes a credit for businesses that donate to an Eligible Charitable Organization (ECO) or an Educational Services Charitable Organization (ESCO). Miss. Code Ann. Section 27-7-22.41 was amended to increase the aggregate credits that may be allocated to ECOs and ESCOs to $16,000,000 for the 2022 calendar year. For guidance on how the credits will be allocated, please see Notice 80-21-01 below.