Sen. Brice Wiggins

Maddy summarySB 3126 would allow Mississippi casinos operating for at least five years to claim a 50% income tax credit based on increased gaming taxes generated after building new non-gaming facilities (like hotels, restaurants, or entertainment venues) costing $7 million or more. The credit equals half the difference between gaming taxes paid in the year after the project opens and the three-year average of taxes paid before the project began. Casinos can use the credit up to their annual income tax liability, cannot exceed the project’s total cost, and may carry unused credit forward for five years. Approval requires a certificate from the Mississippi Gaming Commission, which will stop issuing them after December 31, 2029.

Maddy summarySB 3263 corrects the legal description of the Singing River Mall property in Gautier, Mississippi, by updating specific Jackson County parcel numbers (87116101.000, 87116105.000, 82435270.040, and 82426590.020) in existing law. This technical amendment enables the City of Gautier to legally sell or enter 75-year leases for the mall site as authorized under prior legislation. The bill directly affects the city’s ability to manage this specific property for development or redevelopment projects. It does not change the project terms or economic provisions, only clarifies the property boundaries.

Maddy summarySB 3014 appropriates $754,389 from the state General Fund to cover the Mississippi Ethics Commission's operating expenses for fiscal year 2026 (July 1, 2025 - June 30, 2026). The bill authorizes six permanent staff positions and requires the Commission to maintain detailed financial records matching its 2025 reporting standards. It also directs the Commission to prioritize purchasing from the Mississippi Industries for the Blind and permits using funds for vehicle insurance. This is a routine funding measure for an existing agency, not a policy change affecting citizens or businesses. The bill was pending in conference committee as of March 29, 2025, and did not become law.

Maddy summarySB 3016 appropriates $166,138,842 for general Department of Public Safety expenses and $103,805,410 for operational costs for fiscal year 2026 (July 2025-June 2026), totaling $270 million. It authorizes 1,745 positions (1,671 permanent, 74 temporary) and strictly limits salary increases to new hires only, requiring new funds for any additional personnel costs. The bill mandates the department meet specific performance targets, including a 7% increase in enforcement citations, a 4% decrease in fatalities, and a 10% rise in driver’s license issuances. It also prohibits quota-based speed citations, restricts fund use for public relations, and requires $5 million from the Department of Transportation for commercial enforcement operations.

Maddy summarySB 3041 is a proposed budget bill that allocates $55.78 million from the state General Fund and $22.27 million from a special fund to cover the Mississippi Department of Revenue's expenses for fiscal year 2026. It directly funds specific divisions (Homestead Exemption, Motor Vehicle Comptroller, Alcohol Control, and Enforcement), reimburses counties for tax losses due to homestead property tax exemptions, and covers motor vehicle license tag purchases. The bill includes strict rules on personnel spending, requiring that salary increases use new funds only and prohibiting the use of general funds to replace federal or special funds. It also mandates performance metrics for efficiency, such as cost per tax return processed and revenue collected per dollar spent. This is a funding measure, not a policy change, and remains pending legislative action.

Maddy summarySB 3095 reduces Mississippi's individual income tax rate for income above $10,000 to 3.75% starting in 2027, gradually decreasing to 2.99% by 2030. It increases the sales tax on groceries (not purchased with food stamps) to 5% starting July 2025 and raises the fuel excise tax from 21¢ to 27¢ per gallon over 2025-2027. The bill also adjusts how revenue from fuel and sales taxes is distributed, directing more funds to infrastructure projects in municipalities and counties. These changes directly affect higher-income earners, grocery shoppers, and drivers purchasing gasoline.

Maddy summarySB 3044 appropriates $6,039,432 for the Mississippi Workers' Compensation Commission's operations and $25,000 for the Second Injury Fund during fiscal year 2026, directly affecting the Commission's staff and budget. The bill authorizes 54 permanent positions and strictly limits personnel spending to avoid salary increases without new funds, requiring compliance with performance targets like resolving 900 cases within three months. It mandates detailed financial reporting, prioritizes contracts with Mississippi Industries for the Blind, and requires the Commission to implement a safety training program. The legislation ensures funds are used solely for authorized purposes without replacing federal or special funds.

Maddy summarySB 3045 appropriates $6,648,733 for the Mississippi State Treasurer's Office operations during fiscal year 2026, authorizing 37 permanent positions. It also allocates $35 million for the Mississippi Prepaid Affordable College Tuition Program and $150,000 to the Education Improvement Trust Fund. The bill strictly prohibits using state funds to replace federal funds, requires strict adherence to budgeted personnel costs (with no salary increases for current employees without new funding), and bans nepotistic hiring with penalties for violations. All funds must be accounted for with detailed records matching 2025 reporting standards.

Maddy summaryThis bill appropriates $422 million from the State General Fund to pay banks for handling state bond payments and to cover maturing state bonds and interest due during fiscal year 2026. It allocates $17.75 million specifically for "full faith and credit" state bonds and $34.54 million for revenue bonds falling due between July 2025 and June 2026. The funds will be paid from the State Treasury using designated accounts, including special source funds and bond interest earnings. The bill is effective July 1, 2025, and expires June 30, 2025 (though this date appears to be a typo in the bill text).

Maddy summarySB 3043 appropriates $666,684 from the State General Fund to cover the Board of Tax Appeals' expenses for fiscal year 2026 (July 1, 2025-June 30, 2026). The bill authorizes six permanent staff positions and strictly limits personnel spending to prevent salary increases for current employees, requiring funds to fill vacancies instead. It mandates detailed accounting records and compliance with existing laws on budgeting and spending limits (Mississippi Code §27-104-25). The bill focuses solely on funding the Board’s operations without altering tax policies or creating new programs.