HB 338 creates the "2026 Construction Training Assistance Fund" by redirecting a portion of Mississippi's state sales tax revenue into a new special fund. The bill directs the Mississippi Office of Workforce Development to provide grants to public community colleges, junior colleges, and K-12 school systems to cover costs for construction industry training programs for students. These grants will help institutions pay for training materials, instructor fees, and student participation in construction-related coursework, with funds administered through the Department of Employment Security. The legislation specifically modifies existing tax distribution rules to establish this dedicated funding stream for workforce development in the construction sector.
This bill updates funding for Mississippi judicial offices by setting a $15,000 annual office operating allowance for circuit judges and chancellors (effective July 2023) and creating a $130,000 annual fund for support staff. It requires judges to get approval from the Administrative Office of Courts before hiring staff, with all support staff compensation and equipment costs drawn from this dedicated fund. Counties may also provide additional office expense assistance to judges without primary county offices. The bill consolidates existing funding mechanisms under Sections 9-1-36, 9-21-45, and related codes to clarify administrative procedures.
SB 2597 authorizes Mississippi's Department of Finance and Administration to transfer the ABC Warehouse property at 1286 Gluckstadt Road in Madison to the Madison County Economic Development Authority. The bill requires the state to sell the property for at least fair market value (determined by two certified appraisers), include a legal description in the deed, and deposit all sale proceeds (minus costs) into the State General Fund. The state retains mineral rights to the property, and the transfer can occur via public or private sale under terms set by the department. This directly affects Madison County's economic development efforts and state treasury funding.
Mississippi's SB 2893 revises how local governments (counties and municipalities) must notify the public about proposed zoning changes. It requires posting notices 30 days and 15 days before hearings on Facebook, Instagram, and X, plus in local newspapers, government offices, libraries, and websites. The bill maintains existing rules that zoning changes requiring a supermajority vote (3/5) must have 20% of affected property owners' signatures opposing the change. This affects all Mississippi local governments handling zoning amendments, focusing on transparency and accessibility of notice procedures.
This bill creates a process for Mississippi electric utilities to recover repair costs from the 2026 severe winter storm through state-issued bonds. Utilities must request a financing order from the Public Service Commission, which, if approved, allows the state to issue bonds funded by a new "system restoration charge" collected from retail customers. The charge is adjusted annually to cover bond debt payments, with funds deposited into a sinking fund to repay bondholders. This mechanism shifts repair costs from immediate customer bills to long-term repayment via bonds, directly affecting electric utility customers through the new charge.
HB 4032 creates tax credits for Mississippi businesses that make voluntary cash donations to eligible hospitals. Eligible hospitals must be licensed, provide 24/7 emergency care, have 49 or fewer inpatient beds, and have hired both a healthcare consultant and a CPA for financial planning. Businesses can use these credits to offset up to 50% of their income tax, insurance premium tax, or property tax liability in a given year, with unused credits carried forward for up to five years. Donations cannot be deducted for state income tax purposes.
HB 4039 modifies Mississippi's employer-dependent care tax credit by requiring child care stipends to be paid directly to licensed or registered care providers (reducing the previous minimum stipend amount). It caps the annual tax credit at $3,000 per child for participating employees, allows employers to instead claim a 75% rebate of the credit amount, and sets a $50,000 annual limit per employer. The bill also establishes a $5 million total annual cap for all credits and rebates statewide. This directly affects Mississippi employers providing dependent care benefits and licensed child care providers receiving stipends.
HB 1063 modifies Mississippi's ad valorem tax rules to support energy projects. It expands the definition of eligible "projects" to include battery energy storage systems, adds energy manufacturing/operation businesses to tax exemption categories, and extends key deadlines - pushing the construction completion deadline for exemptions to 2036 and the authorization deadline for exemptions to 2035. The bill allows counties to exempt up to 50% of a qualifying energy project's assessed value from property taxes for 10 years, provided the project meets a $100 million capital investment threshold. This directly affects energy developers and counties managing tax incentives for large-scale renewable energy and storage facilities.
SB 2272 exempts specific agricultural and logging items from Mississippi's 1.5% state sales tax, including livestock fencing materials and agricultural lime purchased by commercial farmers for farming use. The bill amends tax code sections to remove the 1.5% tax rate for these items and requires the Department of Revenue to create a permit application process for commercial farmers seeking the exemption. This directly affects commercial farmers buying qualifying materials, reducing their tax burden on essential farming supplies. The policy change is a concrete tax adjustment, not a new fee or mandate beyond the sales tax exemption.
SB 2868 provides a Mississippi income tax credit for small employers (fewer than 50 employees) that replace traditional health insurance with an Individual Coverage Health Reimbursement Arrangement (ICHRA). Employers can claim up to $400 per covered employee in their first year of offering an ICHRA (matching prior benefit levels) and $200 in the second year. The credit is limited to $10 million total annually, requires employers to report ICHRA details every three years, and must be claimed on state tax returns with documentation. The bill takes effect January 1, 2026, and applies only to employers meeting specific eligibility criteria.
This bill allows the City of Waynesboro, Mississippi, to collect additional fees from people convicted in its municipal court to help pay for repairs and maintenance of city buildings. Under the legislation, the city could charge up to $50 for most misdemeanor convictions and up to $150 for driving under the influence convictions, with the money specifically designated for infrastructure projects. The fees would be collected in addition to any existing court costs and could be used for construction, technology upgrades, and even as matching funds for state grants. The provision would remain in effect until July 1, 2030, unless repealed earlier.
SB 2062, the Consumer Freedom of Choice Act, prohibits Mississippi local governments from banning or restricting the use of motor vehicles, tools (like generators and lawn mowers), and farm equipment (such as tractors and combines) based on their fuel source (e.g., gasoline, electric). It directly affects consumers, farmers, and businesses that rely on these items by preventing fuel-based restrictions in local regulations. The bill allows governments to enforce safety rules, illegal use prohibitions, and utility provider requirements, but not to deny permits or impose restrictions solely due to fuel type. The law takes effect July 1, 2026.
