AN ACT TO REQUIRE THE DEPARTMENT OF REVENUE TO COLLECT DATA FROM EACH COUNTY SHOWING TOTAL REVENUE FROM THE INVENTORY TAX FOR THE 2025 TAX YEAR; TO REQUIRE THE DEPARTMENT TO PROVIDE TO THE CHAIRMEN OF THE SENATE FINANCE COMMITTEE AND THE HOUSE WAYS AND MEANS COMMITTEE, NO LATER THAN DECEMBER 1, 2026, A REPORT CONTAINING INFORMATION FROM THE 2025 TAX YEAR REGARDING TOTAL REVENUE FROM THE INVENTORY TAX, TOTAL AMOUNT OF CREDITS CLAIMED FOR INVENTORY TAX PAYMENTS, CATEGORIZED BY ENTITY TYPE, AND TOTAL AMOUNT OF CREDITS ALLOCATED FOR INVENTORY TAX PAYMENTS, CATEGORIZED BY ENTITY TYPE; TO BRING FORWARD SECTION 27-7-22.5, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AUTHORIZE A CREDIT AGAINST INCOME AND INSURANCE PREMIUM TAXES FOR VOLUNTARY CASH CONTRIBUTIONS BY CERTAIN BUSINESS ENTERPRISES TO CERTAIN TAX-EXEMPT ORGANIZATIONS OPERATING AS MEMBERS OF A STATEWIDE ALLIANCE, OFFERING PROGRAMS TO ADVANCE MISSISSIPPI YOUTH IN EDUCATION ACHIEVEMENT, PHYSICAL DEVELOPMENT AND SOCIAL/EMOTIONAL DEVELOPMENT WHILE ALSO SUPPORTING WORKFORCE DEVELOPMENT; TO AUTHORIZE A CREDIT AGAINST AD VALOREM TAXES ON REAL PROPERTY FOR SUCH CONTRIBUTIONS BY CERTAIN BUSINESS ORGANIZATIONS NOT OPERATING AS CORPORATIONS; TO LIMIT THE AMOUNT OF THE CREDITS; TO ALLOW EXCESS AMOUNTS OF THE CREDIT TO BE CARRIED FORWARD FOR FIVE CONSECUTIVE YEARS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-7-22.42, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR QUALIFIED RAILROAD RECONSTRUCTION OR REPLACEMENT EXPENDITURES AND QUALIFIED NEW RAIL INFRASTRUCTURE EXPENDITURES, TO EXTEND THE DATE OF THE REPEALER ON SECTION; 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 MISSISSIPPI SOUND ESTUARY PROGRAM; AND FOR RELATED PURPOSES.

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE STATE DEPARTMENT OF HEALTH; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE JACKSON CLUB; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF FORREST HEALTH; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEE COLLECTED FROM THE ISSUANCE OF SUCH LICENSE TAGS; TO AMEND SECTION 27-19-56.549, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF SHOWER POWER, UNITED STATES COAST GUARD AUXILIARY, EAGLE HOME SCHOOL, INC., MADISON-RIDGELAND ACADEMY, CORINTH SCHOOL DISTRICT, MISSISSIPPI SOUND ESTUARY PROGRAM, BROWN MISSIONARY BAPTIST CHURCH (BMBC) IN SOUTHAVEN, HERITAGE CHRISTIAN ACADEMY IN PICAYUNE, AND EXTRA TABLE FEEDS; TO AMEND SECTION 27-19-56.166, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF D'IBERVILLE HIGH SCHOOL; TO AMEND SECTION 27-19-56.306, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF KOSSUTH HIGH SCHOOL; TO AMEND SECTION 27-19-56.482, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF RONALD MCDONALD HOUSE CHARITIES OF MISSISSIPPI, INC.; TO AMEND SECTION 27-19-56.535, MISSISSIPPI CODE OF 1972, TO EXTEND THE AUTHORIZATION PERIOD FOR THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF WILDLIFE MISSISSIPPI; TO AUTHORIZE THE ISSUANCE OF ALTERNATIVE DISTINCTIVE TAGS TO SUPPORTERS OF WILDLIFE MISSISSIPPI; TO PROVIDE THAT SUCH ALTERNATIVE TAGS SHALL HAVE A BLACK BACKGROUND AND A WHITE PINSTRIPE BORDER, AND SHALL HAVE "MISSISSIPPI" PRINTED AT THE TOP, AND "WILDLIFE MISSISSIPPI" PRINTED AT THE BOTTOM; TO AMEND SECTION 27-19-56.524, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE TAGS TO PERSONS WHO ARE HONORABLY DISCHARGED VETERANS OF THE UNITED STATES SPACE FORCE; TO AMEND SECTION 27-19-51, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT MEMBERS OF THE UNITED STATES ARMED FORCES DISCHARGED FOR A REASON OTHER THAN RETIREMENT SHALL PRESENT A COPY OF THEIR DD FORM 214 WHEN APPLYING FOR THE DISTINCTIVE MOTOR VEHICLE LICENSE TAG AUTHORIZED UNDER THIS SECTION; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 63-21-18, MISSISSIPPI CODE OF 1972, TO ALLOW USED MOTOR VEHICLE PARTS DEALERS AND SCRAP METAL PROCESSORS TO USE THIRD-PARTY VENDORS THAT MEET THE REQUIREMENTS OF THE DEPARTMENT OF REVENUE, AS AN ALTERNATIVE TO USING THE DEPARTMENT OF REVENUE'S AUTOMATED STATEWIDE MOTOR VEHICLE REGISTRATION SYSTEM, FOR THE PURPOSE OF COMPLYING WITH THEIR DUTY TO VERIFY THE ABSENCE OF ANY LIEN ON A MOTOR VEHICLE BEFORE IT MAY BE PURCHASED OR RECEIVED FOR SCRAPPING, DISMANTLING OR DESTRUCTION; AND FOR RELATED PURPOSES.

AN ACT TO PROVIDE THAT A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS SHALL BE ALLOWED A REBATE FOR ANY PAID AD VALOREM TAXES THAT WERE ASSESSED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE THE TAXPAYER'S RECEIPT OF THE DECISION LETTER, BUT WHICH WOULD NOT HAVE BEEN ASSESSED HAD THE DISABILITY DETERMINATION BEEN AVAILABLE AT THE TIME OF ASSESSMENT; TO SPECIFY THE SUBMISSIONS THAT MUST BE MADE TO THE DEPARTMENT OF REVENUE WITHIN 60 DAYS OF THE ISSUANCE OF THE DECISION LETTER; TO PROVIDE THAT REBATE PAYMENTS SHALL BE MADE BY THE DEPARTMENT OF REVENUE FROM CURRENT TAX COLLECTIONS; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE RULES AND REGULATIONS TO ADMINISTER THE REBATE; TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO EXCLUDE REBATE PAYMENTS UNDER THIS ACT FROM THE DEFINITION OF GROSS INCOME FOR PURPOSES OF THE STATE INCOME TAX; TO AMEND SECTION 27-7-49, MISSISSIPPI CODE OF 1972, TO ALLOW A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS TO APPLY TO THE COMMISSIONER OF REVENUE FOR REVISION OF ANY STATE INCOME TAX RETURN FILED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE RECEIPT OF THE DECISION LETTER, INSOFAR AS THE MISSISSIPPI INCOME TAX LIABILITY IS AFFECTED BY THE DISABILITY DETERMINATION; AND FOR RELATED PURPOSES.

AN ACT TO BE KNOWN AS THE "GOLD AND SILVER COMMEMORATIVE COIN ACT"; TO AUTHORIZE THE STATE TREASURER TO ENTER INTO A CONTRACTUAL AGREEMENT WITH A PUBLIC OR PRIVATE MINTING COMPANY FOR THE PURPOSES OF MINTING ONE-OUNCE GOLD STATE COMMEMORATIVE COINS OR ONE-OUNCE SILVER COMMEMORATIVE COINS FOR THE STATE OF MISSISSIPPI; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-103-159, MISSISSIPPI CODE OF 1972, TO ENACT THE FEDERAL FUNDING TRANSPARENCY ACT; TO REVISE THE INFORMATION REQUIRED TO BE CONTAINED IN THE REPORT PROVIDED BY A STATE AGENCY, DEPARTMENT OR INSTITUTION WITH ITS ANNUAL BUDGET REQUEST SUBMISSION; TO IMPOSE A CIVIL PENALTY OF $100.00 PER VIOLATION, PER DAY, PLUS ALL REASONABLE ATTORNEY'S FEES AND COSTS IN CIRCUIT COURT, ON ANY AGENCY HEAD OR DIRECTOR, OR INDIVIDUAL HOLDING A SUBSTANTIALLY SIMILAR POSITION, WHO NEGLECTS TO ANNUALLY PROVIDE THE REPORT REQUIRED; TO PROVIDE THAT THE INDIVIDUAL SHALL BE PERSONALLY LIABLE FOR THESE AMOUNTS, AND SOVEREIGN IMMUNITY SHALL NOT BE AN AFFIRMATIVE DEFENSE; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 17-27-5, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE DISTRIBUTION OF STATE SALES TAX REVENUE GENERATED WITHIN THE BOUNDARIES OF A MUNICIPAL HISTORICAL HAMLET TO THE COUNTY IN WHICH SUCH HAMLET IS LOCATED; TO PROVIDE THAT THE BOARD OF SUPERVISORS OF SUCH COUNTY SHALL APPROPRIATE SUCH REVENUE SOLELY WITHIN THE BOUNDARIES OF SUCH HAMLET; TO PROVIDE THAT THE TAX ASSESSOR OF THE COUNTY IN WHICH A HAMLET IS LOCATED SHALL LIST ALL BUSINESSES WITHIN SUCH HAMLET SUBJECT TO THE STATE SALES TAX AND SHALL PROVIDE SUCH LIST TO THE DEPARTMENT OF REVENUE ANNUALLY FOR PROPER DISTRIBUTION OF SALES TAX REVENUE GENERATED WITHIN SUCH HAMLET; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-19-99, MISSISSIPPI CODE OF 1972, TO REDEDICATE THE PORTION OF THE STANDARD LICENSE TAG FEE DEPOSITED INTO THE STATE GENERAL FUND, SO THAT IT WILL BE DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO REDEDICATE THE PORTION OF THE ADDITIONAL FEE DEPOSITED INTO THE STATE GENERAL FUND FROM THE SALE OF DISTINCTIVE LICENSE TAGS DISPLAYING THE EMBLEMS OF CERTAIN PUBLIC OR PRIVATE UNIVERSITIES LOCATED IN OTHER STATES, SO THAT IT WILL BE DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-19-56.24, MISSISSIPPI CODE OF 1972, TO REDEDICATE THE PORTION OF THE DUCKS UNLIMITED, INC., DISTINCTIVE LICENSE TAG ADDITIONAL FEE TO BE DEPOSITED INTO THE STATE GENERAL FUND IF THERE IS NO MISSISSIPPI CHAPTER OF DUCKS UNLIMITED, INC., SO THAT IT WILL BE DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-19-56.137, MISSISSIPPI CODE OF 1972, TO REDEDICATE THE PORTION OF THE REBUILD THE COAST.ORG DISTINCTIVE LICENSE TAG ADDITIONAL FEE TO BE DEPOSITED INTO THE STATE GENERAL FUND WHEN REBUILD THE COAST.ORG IS DISSOLVED, SO THAT IT WILL BE DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTIONS 27-19-45, 27-19-47, 27-19-47.1, 27-19-47.2, 27-19-48, 27-19-56.1, 27-19-56.2, 27-19-56.3, 27-19-56.5, 27-19-56.6, 27-19-56.11, 27-19-56.13 AND 27-19-56.467, MISSISSIPPI CODE OF 1972, TO REMOVE THE PORTIONS OF OTHER DISTINCTIVE LICENSE TAG ADDITIONAL FEES THAT ARE CURRENTLY DEPOSITED INTO THE STATE GENERAL FUND; TO AMEND SECTION 27-19-179, MISSISSIPPI CODE OF 1972, TO CHANGE THE PROVISION THAT UNEXPENDED AMOUNTS ABOVE $500,000.00 IN THE DEPARTMENT OF REVENUE LICENSE TAG ACQUISITION FUND SHALL LAPSE ANNUALLY INTO THE STATE GENERAL FUND, SO THAT THEY WILL LAPSE INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-51-105, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE ABOVE; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-7-22.15, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE INCOME TAX CREDIT AUTHORIZED FOR APPROVED REFORESTATION PRACTICES; AND FOR RELATED PURPOSES.

AN ACT TO BRING FORWARD SECTIONS 21-1-59, 27-31-1 AND 57-75-5, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO ENACT 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 27-25-701, MISSISSIPPI CODE OF 1972, TO INCLUDE CARBON DIOXIDE WITHIN THE DEFINITION OF THE TERM "GAS" FOR PURPOSES OF THE GAS SEVERANCE TAX LAWS; TO AMEND SECTION 27-25-721, MISSISSIPPI CODE OF 1972, TO CONFORM; TO BRING FORWARD SECTION 27-25-703, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.