HB 1644 Mississippi House · 2025 Regular Session

Equipment used in the deployment of broadband technologies; revise certain provisions regarding tax exemptions.

HB 1644 revises Mississippi's tax incentives for telecommunications companies deploying broadband infrastructure. It establishes tiered tax credits (5-15% of equipment costs) based on rural area designations (Tier One to Three), with annual limits of $15 million total and $1.5 million per company. The bill prohibits credits for equipment paid for via the federal BEAD broadband program and requires companies to submit sworn equipment descriptions to county tax assessors by April 1 to claim property tax exemptions for equipment placed in service between 2025-2030. These exemptions last 10 years for fixed broadband and 5 years for mobile broadband, subject to FCC speed benchmarks.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Jan 29, 2025 Signed Mar 28, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

As Passed the lower Current version · 6 edits
MODERATE
This bill updates Mississippi's broadband tax incentive program by increasing the maximum annual credit for individual companies from $1 million to $1.5 million, extending the eligible equipment deployment period through 2030, and adding a prohibition on using BEAD program funds for equipment that would otherwise qualify for tax credits. The changes aim to provide greater financial incentives for telecommunications companies while preventing double-dipping with federal funding.
Scope change
The bill's scope expanded to include equipment placed in service through 2030 (previously 2025) and added restrictions on using BEAD program funds for tax credit-eligible equipment.
FISCAL

Increased the maximum annual tax credit per telecommunications enterprise from $1,000,000 to $1,500,000

ELIGIBILITY

Extended the equipment deployment eligibility period from before July 1, 2025 to before July 1, 2030

Added prohibition against claiming tax credits for equipment paid for with BEAD program funds

REQUIREMENT

Added requirement for telecommunications enterprises to file equipment cost information with the Department of Revenue between March 1 and March 20

ENFORCEMENT

Added provision for prorated credit allocation when total credits requested exceed the annual aggregate cap

TIMELINE

Changed the effective date for Section 1 from June 30, 2025 to July 1, 2025

Floor votes · Senate Mar 18, 2025 · House Jan 28, 2025

How they voted

510
Passed
Total votes 51
Mar 18, 2025
D Democratic16
16 Yea
100% Yea
R Republican35
35 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
7
Committee
4
Amendments
1
Mar 28, 2025
Signed into law
Approved by Governor
executive
Mar 20, 2025
Lower · Passed
Concurred in Amend From Senate
lower
Mar 18, 2025
Upper · Passed
Passed As Amended
upper
Mar 18, 2025
Upper · Passed
Amended
upper
Mar 13, 2025
Upper · Passed
Title Suff Do Pass As Amended
upper
Feb 17, 2025
Committee
Referred To Finance
upper
Jan 29, 2025
Introduced
Transmitted To Senate
lower
Jan 28, 2025
Lower · Passed
Passed
lower
Jan 27, 2025
Lower · Passed
Title Suff Do Pass Comm Sub
lower
Jan 27, 2025
Committee
Referred To Ways and Means
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Brent Powell
Brent Powell
RRepublican
MS
59