Mississippi Bills

died · Mississippi · House Mar 28, 2026

HB 1063: Ad valorem tax; add categories for energy projects and extend deadline for certain exemptions, extend deadlines and revise fee-in-lieu minimum for certain projects.

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.

Topics ✓ Budget & Taxes ✓ Energy ✓ Environment

died · Mississippi · Senate Mar 28, 2026

SB 2272: Sales tax; exempt certain agricultural and logging items.

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.

Topics ✓ Budget & Taxes

died · Mississippi · Senate Mar 28, 2026

SB 2868: Income tax; allow credit to employer providing individual coverage health reimbursement arrangement (ICHRA) to employees.

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.

Topics ✓ Budget & Taxes ✓ Healthcare

failed · Mississippi · House Mar 27, 2026

HB 4135: City of Waynesboro; authorize assessments on convictions obtained in municipal court for maintenance of city building infrastructure.

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.