Rep. Ronnie Crudup

Maddy summaryHB 4011 extends the expiration date of Jackson's existing convention and visitors tax from July 1, 2026, to July 1, 2030. It authorizes an additional 1% tax on hotel and motel sales and a 0.5% tax on restaurant sales within Jackson, but requires a public election before these new rates take effect. The taxes would apply to businesses meeting the $100,000 annual sales threshold in Jackson (excluding small lodgings under 10 units and 501(c)(3) non-profits). This bill directly affects hotels, motels, and qualifying restaurants in Jackson by potentially increasing their tax burden if voters approve the new rates.

Maddy summaryHB 715 removes the requirement that food sold to charitable organizations must be nonperishable to qualify for Mississippi's sales tax exemption. This change directly affects food banks, shelters, and other nonprofits that distribute food, allowing them to receive tax exemptions on both perishable and nonperishable food items. The bill amends Mississippi Code § 27-65-111 to expand the existing exemption for food sales to these organizations. This policy change simplifies access to the exemption, ensuring all food types used for charitable purposes qualify.

Maddy summaryHB 1402 designates a one-mile segment of Mississippi Highway 537 in Yazoo County as the "Colonel Donnell Berry Memorial Highway" to honor Colonel Donnell Berry. The Mississippi Department of Transportation will install and maintain signage along this highway segment. The bill takes effect on July 1, 2026. This is a commemorative designation with no policy or funding changes.

Maddy summaryHB 788 modifies Mississippi's election rules to allow voters who are not registered in the jurisdiction they are voting in (but are otherwise eligible) to cast an affidavit ballot. This ballot will be used as their official voter registration, adding them to the statewide voter rolls as if they had completed a standard registration form. The bill also allows the affidavit ballot to serve as a written request to transfer voting precincts or wards, and automatically reactivates voters who were placed on inactive status (due to a confirmation notice) after they cast such a ballot. These changes aim to streamline voter registration and address common issues at polling places.

Maddy summaryHB 1861 modifies Mississippi's tax incentive program for economic development projects located in federally designated Qualified Opportunity Zones (QOZs). It increases the initial tax credit amount by 25% for projects in QOZs (instead of the standard calculation), and adds an extra 25% boost if at least five new full-time jobs in the project are held by residents of the QOZ. The bill affects businesses establishing new projects in QOZs that qualify under the existing incentive program, specifically changing how the credit amount is calculated for these locations. This is a technical adjustment to the incentive calculation method, not a new program.

Maddy summaryHB 4036 authorizes Mississippi to issue state bonds to provide financial assistance to Alliance Training, Inc. for repairing, renovating, and upgrading its worksite training facility. The bill directly affects Alliance Training, Inc., which would use the bond proceeds to cover costs for facility improvements. Key mechanisms include the State Bond Commission issuing the bonds as general state obligations, with proceeds deposited into a special fund for the company's project. The bonds would be backed by the full faith and credit of Mississippi, with repayment funded through state treasury if needed.

Maddy summaryHB 4010 revises definitions in Mississippi's Flexible Tax Incentive Act to clarify eligibility for tax incentives. It specifically updates the terms "qualified economic development project" and "qualified project" by adding detailed rules about job requirements, including that new full-time jobs must average 1,820 annual hours and meet wage standards. The bill also defines "base-leased employee" to include workers leased from registered firms who meet the same hour and tax withholding requirements as direct hires. These changes directly affect businesses applying for tax incentives through the Mississippi Development Authority, ensuring projects meet specific job creation and payroll criteria.

Maddy summaryHB 1816 appropriates $150,000 from the State General Fund to the City of Jackson for park improvements at Sykes Park. The funds are specifically designated to cover costs for construction, repair, renovation, replacement, and upgrades of equipment, facilities, grounds, and infrastructure at the park during fiscal year 2027 (July 1, 2026-June 30, 2027). This is a straightforward funding allocation with no policy changes beyond providing city-level capital improvements for a public park.

Maddy summaryHB 4009 exempts admissions charged for athletic games or contests between universities or colleges from Mississippi's 7% sales tax. This directly affects colleges and universities that charge admission to intercollegiate sporting events. The bill amends Mississippi's tax code to explicitly include these admissions under the existing exemption listed in Section 27-65-22(3)(c), removing them from the standard sales tax calculation. The change applies only to admissions for games between educational institutions, not to professional sports or other event types covered under separate exemptions.

Maddy summaryHB 1815 authorizes Mississippi to issue state bonds to provide funding for the City of Byram to replace a water pipe and related infrastructure on Alixandria Drive at the Lake Christine subdivision. The bonds are general obligations of the state, meaning Mississippi would be responsible for repayment if the city cannot cover costs. Proceeds from the bond sale would be deposited into a special fund and used exclusively for this specific pipe replacement project in the Lake Christine subdivision.