AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR TAXES PAID UNDER SECTIONS 27-55-519 AND 27-55-521 BY A CHARTER BOAT OPERATOR OR A COMMERCIAL FISHERMAN ON THE PURCHASE OF FUEL USED ON BODIES OF WATER, RATHER THAN ON ROADS OR HIGHWAYS; TO PROVIDE THAT ANY UNUSED PORTION OF THE CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCEEDING TAX YEARS; TO PROVIDE THAT THE AMOUNT OF THE CREDIT THAT MAY BE UTILIZED IN ANY TAX YEAR SHALL NOT EXCEED THE TOTAL STATE INCOME TAX LIABILITY OF THE TAXPAYER FOR THAT YEAR; TO PRESCRIBE THE CONTENT REQUIRED IN THE APPLICATION FOR THE CREDIT; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE REGULATIONS AS NEEDED TO ADMINISTER THIS ACT; AND FOR RELATED PURPOSES.
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES, INCLUDING UTILITIES, TO BEAUVOIR, THE JEFFERSON DAVIS HOME AND PRESIDENTIAL LIBRARY, FROM THE STATE SALES TAX; AND FOR RELATED PURPOSES.
AN ACT TO AMEND CHAPTER 909, LOCAL AND PRIVATE LAWS OF 1999, AS LAST AMENDED BY CHAPTER 930, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL ON THE PROVISIONS OF LAW THAT CREATE THE JACKSON CONVENTION AND VISITORS BUREAU AND IMPOSE A TAX ON THE GROSS PROCEEDS OF SALES OF RESTAURANTS, HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING FUNDS FOR THE BUREAU; TO AUTHORIZE AN ADDITIONAL TAX OF 1% ON THE SALES OF HOTELS AND MOTELS AND 1/2% ON THE SALES OF RESTAURANTS; TO REQUIRE THAT AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH TAX MAY BE LEVIED; AND FOR RELATED PURPOSES.
AN ACT TO AMEND CHAPTER 925, LOCAL AND PRIVATE LAWS OF 2022, EXTEND THE REPEALER ON THE LAW AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF LAUREL, MISSISSIPPI, TO LEVY A TAX IN AN AMOUNT NOT TO EXCEED 3% UPON THE GROSS PROCEEDS OF SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS FOR THE PURPOSE OF GENERATING REVENUE TO PROMOTE TOURISM; AND FOR RELATED PURPOSES.
AN ACT TO AUTHORIZE THE CITY OF PASS CHRISTIAN, MISSISSIPPI, THROUGH ITS MUNICIPAL LAW ENFORCEMENT, TO OPERATE AND USE ONE RADAR SPEED DETECTION DEVICE TO ENFORCE THE MOTOR VEHICLE SPEED LIMITS ON THOSE PORTIONS OF U.S. HIGHWAY 90 THAT ARE LOCATED WITHIN THE CORPORATE LIMITS OF THE CITY; AND FOR RELATED PURPOSES.
AN ACT TO AMEND SECTION 55-3-47, MISSISSIPPI CODE OF 1972, TO EXEMPT LEASEHOLD INTERESTS OR SUBLEASES THEREOF CONVEYED TO NONPROFIT ORGANIZATIONS FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION AND/OR OPERATION OF STATE PARK LANDS FROM ALL STATE AND LOCAL AD VALOREM TAXES; TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.
AN ACT TO AUTHORIZE AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS BY CERTAIN TAXPAYERS TO CERTAIN ELIGIBLE HOSPITALS; TO PROVIDE THE CRITERIA THAT A HOSPITAL MUST MEET IN ORDER FOR A CONTRIBUTION TO THE HOSPITAL TO QUALIFY FOR THE TAX CREDIT AUTHORIZED BY THIS ACT; TO LIMIT THE AMOUNT OF THE CREDIT; TO PROVIDE THAT UNUSED PORTIONS OF A CREDIT MAY BE CARRIED FORWARD FOR FIVE CONSECUTIVE YEARS FROM THE CLOSE OF THE TAX YEAR IN WHICH THE CREDIT WAS EARNED; AND FOR RELATED PURPOSES.
AN ACT TO AMEND SECTIONS 27-71-7 AND 27-71-11, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM ALCOHOL TAXES, MARKUPS AND OTHER CHARGES UP TO 10 CASES OF WINE ANNUALLY THAT ARE DONATED BY A PERMITTEE TO A 501(C)(3) NONPROFIT ORGANIZATION REGISTERED WITH THE MISSISSIPPI SECRETARY OF STATE; AND FOR RELATED PURPOSES.
AN ACT MAKING A REAPPROPRIATION TO CERTAIN AGENCIES TO REAUTHORIZE THE EXPENDITURE OF CORONAVIRUS STATE FISCAL RECOVERY FUNDS PREVIOUSLY APPROPRIATED FOR CERTAIN PROJECTS FOR FISCAL YEAR 2027.
AN ACT TO AMEND SECTION 27-33-67, MISSISSIPPI CODE OF 1972, TO GRANT THE UNREMARRIED SURVIVING SPOUSE OF A TOTALLY DISABLED HOMEOWNER THE SAME HOMESTEAD EXEMPTION THAT WAS HELD BY THE DECEASED SPOUSE; AND FOR RELATED PURPOSES.
AN ACT TO ENACT THE "RETAILER TAX FAIRNESS ACT"; TO DEFINE CERTAIN TERMS RELATING TO ELECTRONIC PAYMENT TRANSACTIONS; TO PROVIDE THAT A MERCHANT OR SELLER COLLECTING STATE TAXES OR LOCAL TAXES FROM A PURCHASER IN ANY ELECTRONIC PAYMENT TRANSACTION FOR WHICH THE MERCHANT OR SELLER PAYS OR IS CHARGED AN INTERCHANGE FEE WILL BE ENTITLED TO A CREDIT AGAINST SUCH TAXES; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; AND FOR RELATED PURPOSES.
AN ACT TO AUTHORIZE THE ISSUANCE OF STATE GENERAL OBLIGATION BONDS TO PROVIDE FUNDS TO ASSIST THE BOARD OF SUPERVISORS OF CLAY COUNTY, MISSISSIPPI, IN PAYING THE COSTS ASSOCIATED WITH THE REPAIR AND RENOVATION OF THE COUNTY COURTHOUSE; AND FOR RELATED PURPOSES.
AN ACT MAKING AN APPROPRIATION TO THE DEPARTMENT OF EDUCATION FOR THE PURPOSE OF DEFRAYING COSTS ASSOCIATED WITH IMPLEMENTING A WEARABLE PANIC ALERT SYSTEM AT EACH SCHOOL FACILITY CAPABLE OF INTEGRATING WITH LOCAL PUBLIC SAFETY ANSWERING POINT INFRASTRUCTURE TO TRANSMIT 911 CALLS AND MOBILE ACTIVATIONS FOR THE FISCAL YEAR 2027.
AN ACT TO AMEND SECTION 27-7-22.43, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "ELIGIBLE CHARITABLE ORGANIZATION" UNDER THE PREGNANCY RESOURCE ACT; TO MAKE THE STATE INCOME TAX CREDIT UNDER THE ACT AVAILABLE TO TAXPAYERS THAT ARE NOT BUSINESS ENTERPRISES; TO REVISE THE REQUIREMENTS OF AN ELIGIBLE CHARITABLE ORGANIZATION'S WRITTEN CERTIFICATION; AND FOR RELATED PURPOSES.