AN ACT TO AMEND SECTION 27-31-46, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "PROJECT" TO INCLUDE FACILITIES STORING ENERGY USING BATTERY ENERGY STORAGE SYSTEMS, FOR PURPOSES OF A COUNTY'S AUTHORITY TO GRANT CERTAIN AD VALOREM TAX EXEMPTIONS OF UP TO 50% OF THE TOTAL ASSESSED VALUE OF CERTAIN PROJECTS; TO AMEND SECTION 27-31-46.1, MISSISSIPPI CODE OF 1972, TO EXTEND THE INITIAL CONSTRUCTION DEADLINE FOR PURPOSES OF ELIGIBILITY OF CERTAIN ENERGY PROJECTS FOR CERTAIN AD VALOREM TAX EXEMPTIONS OF UP TO 50% OF THE TOTAL ASSESSED VALUE OF THE PROJECTS; TO EXTEND THE DEADLINE BY WHICH COUNTIES AND MUNICIPALITIES MAY AUTHORIZE SUCH EXEMPTIONS; TO AMEND SECTION 27-31-101, MISSISSIPPI CODE OF 1972, TO ADD BATTERY ENERGY STORAGE SYSTEM FACILITIES, FOR PURPOSES OF A COUNTY'S OR A MUNICIPALITY'S AUTHORITY TO GRANT CERTAIN AD VALOREM TAX EXEMPTIONS; TO EXTEND THE DATE OF THE REVERTER ON THE SECTION OF LAW; TO AMEND SECTION 27-31-104, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE BY WHICH A FEE-IN-LIEU AGREEMENT MAY BE ENTERED WITH CERTAIN QUALIFIED BUSINESSES FOR PURPOSES OF THE MINIMUM FEE-IN-LIEU AMOUNT OF 1/10 OF THE TOTAL OF ALL AD VALOREM TAXES OTHERWISE PAYABLE AS ANNUALLY DETERMINED; TO EXTEND THE DATE OF THE REVERTER ON THE SECTION OF LAW; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 67-1-5, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "QUALIFIED RESORT AREA" UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW; TO AMEND SECTION 67–1–7, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE GOVERNING AUTHORITIES FOR CERTAIN QUALIFIED RESORT AREAS TO PROVIDE, BY ORDINANCE, THAT PACKAGE RETAILER'S PERMITS MAY BE ISSUED IN THE APPLICABLE QUALIFIED RESORT AREAS AND THAT ALCOHOLIC BEVERAGES MAY BE RECEIVED, STORED, SOLD, POSSESSED AND DISTRIBUTED IN ACCORDANCE WITH SUCH PERMITS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-19-56.549, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE CORINTH SCHOOL DISTRICT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-19-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF THE OWNER OR OPERATOR OF A PURCHASED VEHICLE ACQUIRED THE VEHICLE FROM A DEALER AND AS PART OF THE TRANSACTION OF PURCHASING THE VEHICLE TRADED IN A VEHICLE TO THE DEALER, THE PERSON MAY RETAIN THE LICENSE PLATE REMOVED FROM THE TRADED VEHICLE AND USE THE LICENSE PLATE ON THE VEHICLE PURCHASED AND REGISTERED IF THE LICENSE PLATE IS OF THE SAME SERIES AS THAT OF A NEW LICENSE PLATE REQUIRED FOR THE VEHICLE THAT IS PURCHASED AND TO BE REGISTERED, THE LICENSE PLATE IS AUTHORIZED FOR USE ON THE TYPE OF VEHICLE PURCHASED AND TO BE REGISTERED AND THE COUNTY IN WHICH THE LICENSE PLATE WAS ISSUED IS THE SAME AS THE COUNTY IN WHICH THE PURCHASED VEHICLE IS TO BE REGISTERED; AN ACT TO AMEND SECTION 27-19-141, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A PERSON, OTHER THAN A DEALER OR AGENT, SELLS OR TRANSFERS A VEHICLE TO ANOTHER PERSON, IN LIEU OF SURRENDERING THE LICENSE PLATE, THE PERSON MAY RETAIN AND USE THE LICENSE PLATE ON ANOTHER VEHICLE THAT IS TO BE REGISTERED BY SUCH PERSON FOR THE FIRST TIME IF THE LICENSE PLATE IS OF THE SAME SERIES AS THAT OF A NEW LICENSE PLATE REQUIRED FOR SUCH VEHICLE THAT IS TO BE REGISTERED, THE LICENSE PLATE REMOVED FROM THE VEHICLE IS AUTHORIZED FOR USE ON THE TYPE OF VEHICLE TO BE REGISTERED AND THE COUNTY IN WHICH THE LICENSE PLATE WAS ISSUED IS THE SAME AS THE COUNTY IN WHICH THE VEHICLE IS TO BE REGISTERED; AND FOR RELATED PURPOSES.

AN ACT TO BRING FORWARD SECTIONS 27-71-5, 27-71-7, 27-71-11, 27-71-15, 27-71-29, 67-1-5, 67-1-11, 67-1-37, 67-1-41, 67-1-45, 67-1-51, 67-1-52, 67-1-53, 67-1-55, 67-1-57, 67-1-59, 67-1-73, 67-1-101, 67-9-1, 93-11-64, 97-31-47, 97-31-49 AND 67-3-19, MISSISSIPPI CODE OF 1972, WHICH REGULATE ALCOHOL BEVERAGE CONTROL LAWS, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO CREATE THE "BAYOU CASOTTE INDUSTRIAL ZONE ESTABLISHMENT ACT"; TO PROVIDE FOR CERTAIN LEGISLATIVE FINDINGS; TO PROVIDE THAT A MUNICIPALITY MAY NOT ANNEX ANY PORTION OF THE AREA COMPRISING THE BAYOU CASOTTE INDUSTRIAL ZONE; TO AMEND SECTION 21-1-59, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 21-1-27, 21-1-29, 21-1-31, 21-1-33, 21-1-35, 21-1-37, 21-1-39 AND 21-1-41, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW RELATING TO THE EXTENSION OR CONTRACTION OF MUNICIPAL CORPORATE BOUNDARIES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-31-1, MISSISSIPPI CODE OF 1972, WHICH EXEMPTS VARIOUS TYPES OF PROPERTY FROM AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 57-1-701, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITIONS OF THE TERMS "ELIGIBLE EXPENDITURES" AND "SITE DEVELOPMENT IMPROVEMENTS" FOR PURPOSES OF THE SITE DEVELOPMENT GRANT PROGRAM; AND FOR RELATED PURPOSES.

AN ACT TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 75-102-3, MISSISSIPPI CODE OF 1972, TO PROVIDE PROCEDURES FOR THE ADMINISTRATIVE FORFEITURE OF ENDS PRODUCT SEIZED FOR BEING IN VIOLATION OF THE STATE ENDS PRODUCT DIRECTORY LAW; TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 75-101-7.1, MISSISSIPPI CODE OF 1972, TO PROVIDE PROCEDURES FOR THE ADMINISTRATIVE FORFEITURE OF CIGARETTES SEIZED FOR BEING IN VIOLATION OF THE STATE CIGARETTE DIRECTORY LAW; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NOT LATER THAN AUGUST 20TH OF EACH FISCAL YEAR THE GOVERNING BOARD OF EACH TAXING UNIT IN A COUNTY SHALL PROVIDE A NOTICE TO EACH TAXPAYER INDICATING THE AMOUNT OF AD VALOREM TAX THAT WAS DUE ON THE TAXPAYER'S PROPERTY IN THE PRECEDING FISCAL YEAR, AND THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR, THE AMOUNT OF AD VALOREM TAX THAT WILL BE DUE ON THE TAXPAYER'S PROPERTY IN THE CURRENT FISCAL YEAR, IF THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR IS LEVIED ON THE PROPERTY IN THE CURRENT FISCAL YEAR, AND THE DIFFERENCE BETWEEN THE TWO INDICATED AMOUNTS OF AD VALOREM TAX; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTIONS 27-33-31, 27-33-33, 27-33-35 AND 27-33-41, MISSISSIPPI CODE OF 1972, TO DELETE THE REQUIREMENT THAT COUNTIES SUBMIT PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS TO THE DEPARTMENT OF REVENUE AND THAT THE DEPARTMENT OF REVENUE RETAIN PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-67-35, MISSISSIPPI CODE OF 1972, TO AUTHORIZE MUNICIPALITIES TO EXPEND MONIES IN A SPECIAL FUND CONSISTING OF USE TAX REVENUE DISTRIBUTIONS FOR THE REPAIR, MAINTENANCE AND/OR RECONSTRUCTION OF SIDEWALKS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A DECEASED SPOUSE QUALIFIED FOR INCREASED HOMESTEAD EXEMPTION DUE TO AGE OR DISABILITY STATUS, BUT THE SURVIVING SPOUSE'S AGE OR DISABILITY STATUS IS UNKNOWN AND THE SURVIVING SPOUSE HAS NOT FILED A NEW APPLICATION FOR HOMESTEAD EXEMPTION, THE SURVIVING SPOUSE WILL BE ROLLED TO THE PRIMARY APPLICANT POSITION ON THE HOMESTEAD EXEMPTION APPLICATION AND THE LEVEL OF EXEMPTION WILL BE CHANGED TO THE LOWEST TIER OF HOMESTEAD EXEMPTION; TO PROVIDE THAT WHERE AN APPLICANT FOR HOMESTEAD EXEMPTION HAS FILED A TIMELY APPLICATION, BUT HAS FAILED TO MAKE KNOWN HIS ELIGIBILITY FOR AN ADDITIONAL EXEMPTION, THEN AN AMENDED APPLICATION FOR ADDITIONAL HOMESTEAD EXEMPTION MAY BE FILED AND CONSIDERED FOR ACTION BY THE BOARD OF SUPERVISORS AND THE DEPARTMENT OF REVENUE; AND FOR RELATED PURPOSES.

AN ACT TO CREATE THE MISSISSIPPI MOBILE SPORTS WAGERING ACT; TO PROVIDE DEFINITIONS FOR THE ACT; TO PROVIDE THAT "ONLINE RACE BOOK" AND "ONLINE SPORTS POOL" BETTING SHALL BE LEGAL IN THIS STATE; TO REQUIRE A PLATFORM THAT OPERATES AN ONLINE SPORTS POOL OR ONLINE RACE BOOK TO A MANUFACTURER'S AND DISTRIBUTOR'S LICENSE; TO AUTHORIZE LICENSED GAMING ESTABLISHMENTS TO CONTRACT WITH NO MORE THAN ONE PLATFORM; TO PROVIDE THAT A PLATFORM SHALL ONLY ACCEPT WAGERS FROM PLAYERS LOCATED IN MISSISSIPPI; TO REQUIRE THE PLATFORM CONTRACT FOR GEOFENCING AND AGE VERIFICATION; TO PROHIBIT PLAY BY ANY PERSON UNDER THE AGE OF 21; TO AMEND SECTIONS 97-33-17, 75-76-5 AND 75-76-33, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING SECTIONS; TO AMEND SECTION 75-76-89, MISSISSIPPI CODE OF 1972, TO CLARIFY THE INCLUSION OF ONLINE RACE BOOK AND SPORTS BOOK FOR GAMING LICENSING; TO AMEND SECTION 75-76-91, MISSISSIPPI CODE OF 1972, TO REQUIRE THE LICENSED GAMING ESTABLISHMENT TO DISPLAY THE LICENSE OF THE PLATFORM IT IS CONTRACTED WITH; TO AMEND SECTION 75-76-203, MISSISSIPPI CODE OF 1972, TO PROVIDE AN EXCEPTION FOR AN OFFICE IN THIS STATE FOR PLATFORMS; TO BRING FORWARD SECTIONS 75-76-211, 75-76-55, 75-76-205 AND 75-76-175, MISSISSIPPI CODE OF 1972, WHICH REGULATE CORPORATE GAMING ESTABLISHMENTS, FOR PURPOSES OF AMENDMENT; TO AMEND SECTIONS 75-76-177, 75-76-101 AND 97-33-27, MISSISSIPPI CODE OF 1972, TO CLARIFY CERTAIN PROVISIONS; TO BRING FORWARD SECTIONS 97-33-305 AND 97-33-8, MISSISSIPPI CODE OF 1972, WHICH REGULATE GAMING ESTABLISHMENTS, FOR PURPOSES OF AMENDMENT; TO AMEND SECTIONS 97-33-25, 75-76-129 AND 75-76-79, MISSISSIPPI CODE OF 1972, TO CLARIFY THE PROVISIONS FOR GAMING; TO BRING FORWARD SECTIONS 97-33-1 AND 97-33-7, WHICH RESTRICT CERTAIN TYPES OF WAGERS, FOR PURPOSES OF AMENDMENT; TO BRING FORWARD SECTIONS 7-11-11, 29-1-107, 29-15-1, 29-15-3, 29-15-5, 29-15-9, 29-15-10, 29-15-13 AND 59-7-405, MISSISSIPPI CODE OF 1972, WHICH REGULATE THE AUTHORITY OF THE SECRETARY OF STATE REGARDING TIDELANDS, FOR PURPOSES OF AMENDMENT; TO AMEND SECTIONS 59-15-1, 75-76-67, 87-1-5, 97-33-25 AND 97-33-27, MISSISSIPPI CODE OF 1972, WHICH ARE RELATED TO THE POWERS OF THE GAMING COMMISSION, FOR INTERNAL STATUTORY UPDATES; TO AMEND SECTION 43-19-31, MISSISSIPPI CODE OF 1972, TO REQUIRE THE MISSISSIPPI GAMING COMMISSION TO COLLABORATE WITH THE DEPARTMENT OF HUMAN SERVICES TO ESTABLISH RULES TO WITHHOLD GAMING WINNINGS OF PERSONS WITH OUTSTANDING CHILD SUPPORT ARREARAGES; TO CREATE NEW SECTION 43-19-63, MISSISSIPPI CODE OF 1972, TO CREATE A PROCEDURE TO ENCUMBER GAMING WINNINGS FOR THE PAYMENT OF CHILD SUPPORT; TO AMEND SECTIONS 75-76-33 AND 93-11-71, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING SECTIONS; AND FOR RELATED PURPOSES.

AN ACT TO PROVIDE THAT THE DEPARTMENT OF FINANCE AND ADMINISTRATION SHALL ESTABLISH A PROGRAM TO MAKE GRANTS TO FARMERS TO ASSIST WITH THE PURCHASE OF NEW FARM TRACTORS AND PARTS AND LABOR USED TO MAINTAIN AND/OR REPAIR SUCH TRACTORS, AND NEW FARM IMPLEMENTS TAXED AT THE RATE OF 1.5% UNDER SECTION 27-65-17; TO PROVIDE AN APPLICATION PROCESS FOR THE PROGRAM; TO CREATE THE "FARM EQUIPMENT GRANT FUND" AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE FUND SHALL BE USED BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION, UPON APPROPRIATION BY THE LEGISLATURE, TO MAKE GRANTS UNDER THIS ACT; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PORTION OF THE STATE SALES TAX REVENUE COLLECTED FROM THE RETAIL SALES OF FARM TRACTORS AND PARTS AND LABOR USED TO MAINTAIN AND/OR REPAIR SUCH TRACTORS, AND FARM IMPLEMENTS TAXED AT THE RATE OF 1.5% UNDER SECTION 27-65-17, SHALL BE DEPOSITED INTO THE FARM EQUIPMENT GRANT FUND CREATED IN THIS ACT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 85-11-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THE TIME WITHIN WHICH THE DEPARTMENT OF REVENUE MAY TAKE ACTION TO COLLECT AGAINST A TAX LIEN FOR A FINALLY DETERMINED TAX LIABILITY; TO AMEND SECTION 31-19-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A DOUBTFUL CLAIM IS A CLAIM FOR WHICH A NOTICE OF TAX LIEN HAS BEEN ENROLLED IN THE UNIFORM STATE TAX LIEN REGISTRY FOR A FINALLY DETERMINED TAX LIABILITY AND FOR WHICH THE DEPARTMENT OF REVENUE IS PROHIBITED UNDER SECTION 85-11-21 FROM TAKING ANY ACTION FOR COLLECTION AGAINST THE TAX LIEN FOR SUCH LIABILITY; TO AMEND SECTION 31-19-30, MISSISSIPPI CODE OF 1972, TO PROVIDE CERTAIN CRITERIA RELATING TO THE SETTLEMENT AND COMPROMISE OF CERTAIN DOUBTFUL CLAIMS; AND FOR RELATED PURPOSES.