Mississippi Minimum Wage Act; enact.

SB 2662 would establish Mississippi's first state minimum wage law, setting a phased increase to $12 per hour starting January 1, 2027, and $15 per hour by January 1, 2030. It requires most employers to pay this wage, with enforcement handled by the Mississippi Department of Employment Security, and allows local governments to set higher wages if desired. The bill exempts certain workers, including small businesses (with fewer than five employees), agricultural workers under specific conditions, and some professionals. It also includes a provision to automatically adjust Mississippi's minimum wage if the federal rate increases. This law would directly affect most hourly workers in Mississippi who are not covered by federal exemptions.