Rep. Trey Lamar

Maddy summaryHB 1941 authorizes Mississippi to issue up to $1 million in state general obligation bonds to fund the Mississippi Outdoor Stewardship Trust Fund. The bond proceeds must be deposited into this trust fund, which supports outdoor conservation programs and activities. The bill limits total bond issuance to $1 million and prohibits new bonds after July 1, 2030. It also revises existing rules to allow the fund to use more money for administrative expenses related to its conservation work.

Maddy summaryHB 1944 increases the maximum annual tax credit amount for Mississippi businesses that donate to qualifying charities and creates a new income tax credit for voluntary cash contributions to these organizations. It affects businesses (corporations, LLCs, partnerships, or sole proprietorships) that make qualifying donations, expanding eligibility to include charities focused on child welfare, foster care services, or education for vulnerable children. Unused credits can be carried forward for five years, and qualifying organizations must provide certification proving they meet specific criteria (e.g., 501(c)(3) status, no abortion funding) and serve children in foster care, with chronic illnesses, or from low-income families. The bill also prohibits using these credits for any abortion-related services or activities.

Maddy summaryThis bill is a concurrent resolution that formally commends the Northwest Mississippi Community College Women's Basketball Team for winning the NJCAA Region 23 Championship during the 2025-2026 season. The resolution recognizes the team's 23-8 record, their championship victory over Pearl River Community College, and their historic first national tournament appearance since 2005. It extends official congratulations from the Mississippi Legislature to the student-athletes, coaches, and college administration for their athletic and academic achievements.

Maddy summaryHB 343 creates a Mississippi state income tax credit for small employers (fewer than 50 employees) who replace traditional group health insurance with Individual Coverage Health Reimbursement Arrangements (ICHRA). The credit provides up to $400 per covered employee in the first year and $200 in the second year, tied to maintaining or matching prior coverage levels. Employers must report every three years on ICHRA continuation and benefits, and the total annual credit limit is capped at $10 million. The bill takes effect January 1, 2026, and applies to employers claiming the credit on their state tax returns.

Maddy summaryThis bill is a House resolution that formally commends and congratulates the Lafayette County High School Commodores baseball team for winning the 2025 Mississippi High School Activities Association Class 5A State Championship. The resolution recognizes the team's victory in the championship series, highlights the contributions of individual players and coaches, and acknowledges the support received from the school administration, parents, and community. It serves as an official record of the legislature's recognition of the team's athletic achievement and expresses wishes for their continued success.

Maddy summaryHB 4067 authorizes Mississippi to issue state bonds for specific capital improvements, primarily benefiting public institutions of higher learning (colleges and universities), small municipalities, and limited-population counties. The bill increases bond limits for existing programs, including the Mississippi Business Investment Act (to fund infrastructure grants for equipment and facilities) and the Mississippi Energy Infrastructure Fund (to support energy projects). It also expands funding for the Small Municipalities Grant Fund and the Mississippi Site Development Grant Fund. The legislation does not create new programs but adjusts bond authorization levels for these established initiatives.

Maddy summaryThis 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.

Maddy summaryHB 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.

Maddy summaryHB 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.

Maddy summaryHB 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.