Grandparents; authorize payment of support for assuming primary care of grandchildren, create tax credit for.
Summary
SB 2778 would expand Mississippi support for grandparents who are raising grandchildren. First, it amends Section 43-15-17 to authorize the Department of Child Protection Services to make monthly payments to a grandparent who has assumed the primary care of a grandchild, even if the grandparent has not obtained legal custody and even if the child has not been formally placed with the grandparent, so long as the grandparent meets department training requirements. These payments would be capped at up to 100% of the foster care board payment and would be available only if specifically appropriated by the Legislature.
Second, the bill creates a new income tax credit under Section 27-7-22.51 for qualified expenses paid or incurred for each grandchild legally cared for or provided for by a taxpayer, up to $2,500 per grandchild. The credit would apply beginning in calendar year 2025, could be carried forward for three succeeding tax years if unused, and would be available only where the taxpayer also claims the child exemption under Section 27-7-21(e). The Department of Revenue would be directed to define “qualified expenses” through rulemaking.
Impact
The bill would amend Mississippi child welfare law to add a new category of state-supported kinship care for grandparents and would create a new state income tax credit tied to grandchild caregiving expenses. It would affect the Department of Child Protection Services, grandparents serving as primary caregivers, and taxpayers supporting grandchildren, while also requiring future legislative appropriations for the payment program and administrative rules from the Department of Revenue for the tax credit.
Sentiment
The bill’s caption and structure suggest a generally supportive posture toward grandparents who are caring for grandchildren, with the measure framed as financial relief and recognition for kinship caregivers. No committee transcripts or recorded votes were provided, so there is no direct evidence of opposition or amendment debate in the available materials. Based on the text alone, the bill appears aimed at expanding assistance rather than restricting benefits.
Contention
The main points of potential contention are fiscal and administrative. The direct monthly payments to grandparents would depend on specific appropriations, which could raise budget concerns, and the tax credit would reduce state revenue while also requiring the Department of Revenue to define eligible expenses by rule. Another possible issue is eligibility and oversight: the bill allows payments without legal custody or formal placement, which may be viewed as helpful for families but could prompt questions about verification, training requirements, and program integrity.