Rep. Trey Lamar

Maddy summaryHB 1880 would provide tax credits to film production companies filming in Mississippi. Companies spending at least $4 million on qualified costs (like equipment, locations, and per diem/housing) could claim a 25% credit on those expenses. They’d also earn credits on wages: 20% for non-resident workers (capped at $3 million per worker), 30% for Mississippi resident workers (capped at $3 million), and an additional 5% if at least half the crew in key roles (directors, producers, cinematographers) are Mississippi residents. The bill requires state certification of productions by the Mississippi Development Authority and allows unused credits to be carried forward for up to ten years.

Maddy summaryHB 1239 revises Mississippi's tax exemption rules for data center enterprises, targeting businesses investing at least $500 million and creating 50+ new jobs paying 125% of the state average wage. It requires detailed applications to the Mississippi Development Authority (MDA) outlining project plans, job creation timelines, and annual compliance documentation. Approved businesses receive a 10-year exemption from specified state taxes (sales, use, franchise, and electricity taxes), but must maintain performance commitments or face forfeiture after a 60-day remedy period for noncompliance. The bill explicitly excludes digital asset mining operations from eligibility and sets an expiration date of June 30, 2025.

Maddy summaryHB 13 allows Mississippi community colleges to self-manage construction and maintenance projects up to $10 million in value, funded by state bonds or other state funds, without needing Department of Finance and Administration (DFA) approval. It requires the Mississippi Community College Board (MCCB) to establish specific criteria for colleges to qualify, including having full-time staff like licensed architects and construction engineers. Colleges must first get MCCB approval based on these criteria and then have their local board of trustees confirm it's in the college's best interest. If approved, a formal agreement between the college and MCCB must be signed before self-management begins.

Maddy summaryHB 1897 authorizes Tate, Panola, Lafayette, and Yalobusha counties to form the Northwest Regional Alliance (NWRA) to coordinate economic development projects within these counties. The bill grants county boards of supervisors the authority to levy a special property tax (up to 2 mills annually) and issue general obligation bonds (up to $5 million per county) for projects like land acquisition, road improvements, and infrastructure development. These funds must be used exclusively for the NWRA’s economic development purposes and are exempt from standard property tax increase limits. The bill also references existing regional economic development laws (Mississippi Code §§ 57-64-1-57-64-31) to clarify the NWRA’s role as a supplemental tool for county collaboration.

Maddy summaryHB 1901 increases the annual tax credit allocation limit for Mississippi's community investment program and extends the deadline for claiming credits until July 1, 2029. It directly affects investors who hold "qualified equity investments" in Mississippi community development projects, allowing them to claim more tax credits each year. The bill modifies two key parameters: raising the maximum annual credit amount available and pushing back the cutoff date for new allocations. This update provides longer-term access to tax incentives for investors supporting qualifying low-income community projects.

Maddy summaryHB 1809 extends the expiration date for a 2% tourism tax in Senatobia, Mississippi, from July 1, 2025, to July 1, 2029. The tax applies to hotels/motels (with six or more rooms) and restaurants within Senatobia, levied on gross proceeds from room rentals and food/beverage sales. Proceeds must be used solely for parks, recreation, and tourism development, not general city funds. This change directly affects businesses operating in Senatobia subject to the tax, allowing the city to continue collecting revenue for designated purposes.

Maddy summaryHB 1, the "Build Up Mississippi Act," reduces Mississippi's income tax rate for taxable income over $10,000 to 3.75% in 2027, 3.5% in 2028, 3.25% in 2029, and 3% in 2030 and beyond, with potential further reductions after 2031 under specific fiscal conditions. It also imposes a 5% sales tax on grocery purchases starting July 1, 2025, and increases gasoline excise taxes to 27 cents per gallon by 2027. Additionally, the bill creates a new retirement system tier for state employees joining on or after March 1, 2026, combining a defined benefit component with a defined contribution plan requiring 9% employee contributions.

Maddy summaryHB 919 revises Mississippi's sales tax rules for accommodations by expanding the definition of "hotel" and "motel" to include third-party online platforms that list, advertise, and collect payment for room rentals (like Airbnb or booking sites) before transferring funds to property owners. This requires those platforms to collect and remit sales tax on room rental income they facilitate, directly affecting companies that arrange temporary lodging through digital services. The bill clarifies that tax applies to the gross income from these facilitated transactions, not just property owners. It takes effect July 1, 2025.

Maddy summaryHB 916 requires cigarette and e-cigarette (vape) manufacturers selling in Mississippi to submit annual certifications to the state Commissioner of Revenue. The state will maintain a public online directory listing approved manufacturers, brands, and products; products not in the directory cannot be sold. Retailers and distributors have 60 days after the directory launches to sell existing inventory of unlisted products, after which unlisted items face seizure, fines ($500-$1,500 per violation), or criminal penalties. The directory for e-cigarettes becomes active October 1, 2025, with annual enforcement reports to the legislature.

Maddy summaryHB 1902 revises Mississippi's tax credit system for charitable contributions, primarily affecting taxpayers who donate to qualifying organizations. The bill increases the annual limit for tax credits on contributions to eligible charities supporting children in foster care, education, or with disabilities, and extends until July 2029 the deadline for allocating credits for certain investments. It also reduces available credits under other sections of law to offset these changes. Organizations must certify compliance with specific requirements, including no abortion funding, and taxpayers must submit documentation to claim credits. The bill was amended but ultimately failed in the 2025 legislative session.