HB 738 allows Mississippi taxpayers to claim an income tax credit for cash donations to qualifying charities that provide services to individuals with disabilities. The credit is limited to 50% of a taxpayer’s state income tax liability, with unused portions carried forward for up to five years. To qualify, charities must spend at least 50% of their budget on services to at least 15 people annually in Mississippi, meet federal 501(c)(3) status, and certify they do not fund or support abortion services. The bill specifies that donations used for this credit cannot also be claimed as a tax deduction.
HB 797 exempts sales of children's diapers from Mississippi's state sales tax. The bill amends Mississippi Code § 27-65-111 to add "sales of children's diapers" to the list of tax-exempt items, directly affecting parents, caregivers, and retailers selling these products. This change removes the sales tax burden on diaper purchases for children, aligning with existing exemptions for items like medicines and educational materials. The policy change is a straightforward addition to the state's tax code with no new implementation requirements.
HB 791 appropriates $4 million from the state general fund to Yazoo County's Board of Supervisors for planning, designing, and beginning construction of a four-lane highway connecting Mississippi Highway 16 (from U.S. Highway 49 to I-55) during the 2027 fiscal year. The funds specifically cover initial project costs associated with the highway's development phase. This bill directly affects Yazoo County by providing state financial support for this infrastructure project. It does not create new regulations or broadly impact residents, but rather allocates state funds to advance a specific local transportation initiative.
HB 772 authorizes Mississippi to issue state bonds to provide funds for Bolivar County's third phase of the Terrene Landing River Park project near Rosedale. The bill directs proceeds from these bonds - backed by the state's full credit - to cover costs associated with the park's development. The State Bond Commission would handle bond issuance and sales, with funds disbursed to Bolivar County through a dedicated state fund. This legislation directly supports Bolivar County's local park project through state-level financial assistance.
HB 796 appropriates $1,000,000 from the State General Fund to Sharkey County’s Board of Supervisors. The funds are specifically for establishing a regional housing recovery strategy to restore housing levels to pre-2023 tornado conditions and plan for workforce housing needs driven by new businesses and industry. This bill directly affects Sharkey County residents and local officials managing recovery efforts, with the strategy to be developed in partnership with federal and state agencies. The funding covers costs associated with this planning for fiscal year 2027 (July 1, 2026-June 30, 2027). The bill is procedural, providing targeted financial support for a defined recovery goal without creating new regulations.
HB 776 authorizes Mississippi to issue state bonds to fund the Town of Benoit's 2025 road improvement project. The bill creates a special account for bond proceeds, which the State Bond Commission will transfer directly to Benoit to cover project costs. The bonds are backed by the full credit of the Mississippi state government, with repayment coming from state treasury funds if needed. This bill directly affects Benoit's infrastructure budget and Mississippi taxpayers through state bond obligations.
HB 790 appropriates $3 million from the state general fund to Sharkey County's Board of Supervisors for infrastructure and site development costs at the Sharkey County Industrial Park. The funds are specifically designated to support the construction of two new manufacturing businesses in agriculture and recycling industries. This appropriation covers fiscal year 2027 (July 1, 2026 - June 30, 2027) and will be paid via state warrants upon proper requisitions. The bill directly affects Sharkey County's industrial park development and the targeted manufacturing businesses.
HB 817 authorizes Mississippi to issue state bonds to fund specific improvements at a youth recreational park operated by Best of the Best Youth Sports, a nonprofit in Walthall County. The bill directs bond proceeds toward concrete park upgrades including new parking pavement, upgraded lighting, bathroom facilities, additional seating (bleachers), better fencing, and completion of a T-ball field. It does not create new policies but provides a financing mechanism through state general obligation bonds, with funds exclusively for these physical park enhancements. The primary beneficiaries are local youth athletes and the nonprofit organization managing the park, as the funding directly covers construction and equipment costs.
HB 818 appropriates $5 million from the state general fund to the City of McComb for specific fire department infrastructure. The funds cover $2 million for constructing a new fire station in South McComb, $500,000 to equip the station, $2 million for a new fire truck, and $500,000 to equip the truck. This bill directly affects McComb's fire department by providing state funding for these capital improvements, effective July 1, 2026. It is a procedural funding measure with no policy changes beyond the allocation.
HB 768 authorizes Mississippi to issue state bonds to provide funding for park improvements in the towns of Pace and Benoit. The bill specifically covers costs for site grading, playground equipment, basketball court upgrades, and general playground enhancements in both towns' parks. The funds would be disbursed through a state special fund created under the bill, with bond repayment backed by the full faith and credit of Mississippi. This is a funding mechanism for existing local projects, not a new policy.
HB 759 increases Mississippi's excise tax on cigarettes from the current rate of 5.9¢ per cigarette to a higher amount, effective July 1, 2026. This directly affects cigarette sellers (dealers, manufacturers) and ultimately consumers, as the tax is passed through to the end user. The bill amends Mississippi Code Section 27-69-13 to adjust the tax rate while clarifying that heated tobacco products are taxed separately at 1.25¢ per unit. Other tobacco products (like cigars and snuff) remain subject to a 15% tax on manufacturer price. The change applies to all cigarettes sold in Mississippi, with specific rules for package lengths and tax collection.
HB 794 appropriates $1 million from the state general fund to Sharkey County's Board of Supervisors for fiscal year 2027. The funds are specifically designated to cover costs for business recovery efforts following the 2023 tornado, beginning site development for two pending business projects, and creating strategies to attract new businesses while supporting existing ones struggling with reduced revenue and staffing shortages. The bill directly affects Sharkey County businesses and local economic recovery initiatives. The appropriation becomes effective July 1, 2026, and is payable upon state fiscal officer approval.
