Maddy summarySB 3112 creates an income tax credit for Mississippi charter boat operators and commercial fishermen who pay fuel taxes on fuel used on waterways (not roads). The credit equals the amount of fuel taxes paid under specific state fuel tax laws for water-based operations. Unused credit can be carried forward for up to five years, but cannot exceed the taxpayer's annual state income tax liability. To claim the credit, businesses must apply with the Department of Revenue, providing proof of fuel taxes paid and a valid license.
Sponsored bills
Maddy summarySB 3117 amends Mississippi's sales tax law to exempt labor performed by mechanics on motor vehicles from state sales tax. This change directly affects auto repair shops and mechanics, as they will no longer charge sales tax on labor costs for vehicle repairs. The bill adds this exemption to Section 27-65-111 of the Mississippi Code, specifically targeting labor services (not parts or materials) for vehicle maintenance and repairs. This policy change simplifies tax treatment for auto repair services and reduces costs for vehicle owners seeking mechanical work. The exemption applies to all motor vehicle repairs performed by licensed mechanics within Mississippi.
Maddy summarySB 3226 appropriates $1,000,000 from Mississippi's General Fund for water infrastructure upgrades at and around the Jackson County Aviation Technology Park within Trent Lott Airport. The funds are specifically designated for the Jackson County Economic Development Foundation to cover associated costs during fiscal year 2027 (July 1, 2026-June 30, 2027). This bill directly supports infrastructure improvements at a public airport facility to address water system needs. The appropriation is a straightforward funding allocation with no additional policy mechanisms or requirements beyond the specified project location and timeframe.
Maddy summarySB 3224 appropriates $2.5 million from Mississippi's General Fund to the City of Ocean Springs for utility relocation costs associated with widening U.S. Highway 90. The funds will cover expenses directly related to moving utilities (like power or water lines) to accommodate the highway expansion project managed by the Mississippi Department of Transportation. This appropriation is specifically for the fiscal year 2027 (July 1, 2026-June 30, 2027) and affects only Ocean Springs' infrastructure planning for Highway 90 improvements. The bill is a straightforward funding allocation with no policy changes or broader implications.
Maddy summarySB 2579 appropriates $5 million from Mississippi's Small Municipalities Federal Match Fund to the Department of Finance and Administration for the 2026-2027 fiscal year. It enables small municipalities receiving discretionary federal funds to access matching state funds by requiring them to contribute 20% of project costs locally while federal funds cover 80%. The bill directs the Department of Finance and Administration to disburse these matching funds to qualifying small municipalities, aiming to help them leverage additional federal resources for local projects. The funds are specifically intended for municipalities that qualify under the state's matching program.
Maddy summarySB 2864 clarifies that Mississippi veterans rated with a 100% permanent or 70% nonpermanent service-connected disability by the VA are exempt from the highway privilege tax when using $1 license tags for vehicles or motorcycles. It directly affects qualifying veterans (and their surviving spouses) who receive these tags, specifying they pay only $1 annually without additional tax. The bill updates existing law to explicitly state this tax exemption and requires nonpermanent disability holders to provide updated VA documentation for tag renewals. It does not change the $1 tag cost but ensures the tax exemption is legally clear in the tax code.
Maddy summarySenate Resolution 44 is a symbolic resolution expressing Mississippi's support for strengthening economic and diplomatic ties with Taiwan. It does not create new laws or programs but formally encourages the state to support U.S.-Taiwan trade (noting $201.1 billion in 2025 trade), advocate for Taiwan's participation in international organizations like the WHO, and establish a Mississippi Trade and Investment Office in Taiwan. The resolution also supports a U.S.-Taiwan tax agreement and counters efforts by China to limit Taiwan's global engagement. As a non-binding expression of support, it directly affects Mississippi's diplomatic posture but does not impose new obligations or changes to existing policies.
Maddy summaryThis Senate Resolution (SR 42) is a ceremonial tribute expressing the Mississippi Senate's condolences to the family and friends of Mrs. Donna Jill Johnson, Meridian’s first Republican Circuit Clerk elected in Mississippi history. It honors her 32-year service to Lauderdale County and the state, noting her integrity, community involvement, and passing at age 80 on February 5, 2026. The resolution does not create any new laws or policies - it solely offers a formal expression of sympathy and recognition of her public service. It directly affects her surviving family members and colleagues, acknowledging her legacy without any legislative impact.
Maddy summaryThis concurrent resolution honors the historical and cultural connection between Quebec and Mississippi, dating to 1699 when French explorer Pierre Le Moyne d'Iberville established a settlement in what is now Mississippi. It recognizes ongoing ties through shared heritage (including annual commemorations), economic collaboration (like Quebec supplying aluminum to Mississippi's auto industry), and membership in the SEUS-CP alliance, without creating new laws or affecting any policies. The resolution will be formally transmitted to Quebec officials as a symbolic gesture of goodwill.
Maddy summarySB 2026, the Asbestos Action Over-naming Reform Act, requires plaintiffs in asbestos lawsuits to disclose specific details about their exposure within 30 days of filing the case. This includes the exact products used, locations of exposure, dates, the related disease, and supporting documentation. If plaintiffs fail to provide complete or accurate information, defendants can request the court dismiss claims against them. The law applies to all asbestos lawsuits filed on or after its effective date.