AN ACT TO ALLOW AN HONORABLY DISCHARGED MEMBER OF THE UNITED STATES ARMED FORCES, UPON PRESENTATION TO THE ISSUING OFFICIAL OF A VALID DD FORM 214, TO RECEIVE AT NO COST ONE REGULAR OR MILITARY LICENSE TAG, OR A SPECIAL OR PERSONALIZED TAG AT ONLY THE COST OF THE ADDITIONAL FEE; TO AMEND SECTIONS 27-19-5, 27-19-11 AND 27-19-43, MISSISSIPPI CODE OF 1972, TO CONFORM; TO BRING FORWARD SECTIONS 27-19-35 AND 27-19-51, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
AN ACT TO AUTHORIZE THE BOARDS OF SUPERVISORS OF CERTAIN COUNTIES TO IMPOSE A SPECIAL SALES TAX OF NOT MORE THAN 1% ON THE GROSS PROCEEDS OF ALL SALES OR THE GROSS INCOME OF BUSINESSES IN THE COUNTY DERIVED FROM ACTIVITIES TAXED AT THE CURRENT RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE CERTAIN EXEMPTIONS FROM THE SPECIAL SALES TAX AUTHORIZED BY THIS ACT; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL NOT BE LEVIED UNLESS AUTHORIZED BY AT LEAST 60% OF THE VOTES CAST AT AN ELECTION CALLED AND HELD FOR SUCH PURPOSE; TO PROVIDE THE PURPOSES FOR WHICH THE REVENUE COLLECTED FROM THE SPECIAL SALES TAX MAY BE USED AND EXPENDED; TO PROVIDE FOR THE EXPIRATION OF THE TAX EVERY FOUR YEARS UNLESS RENEWAL OF THE TAX IS APPROVED BY THE VOTERS IN AN ELECTION HELD BEFORE THE EXPIRATION OF THE TAX; AND FOR RELATED PURPOSES.
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 27-31-101, 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 STATUTE; AND FOR RELATED PURPOSES.
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT SALES OF LABOR PERFORMED BY MECHANICS ON MOTOR VEHICLES FROM THE STATE SALES TAX; AND FOR RELATED PURPOSES.
AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR ELIGIBLE EDUCATIONAL EXPENSES PAID BY A PARENT OR LEGAL GUARDIAN ON BEHALF OF A DEPENDENT K-12 STUDENT; TO SPECIFY A MAXIMUM AMOUNT OF THE CREDIT PER STUDENT; 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 PROVIDE THAT THE AGGREGATE AMOUNT OF TAX CREDITS THAT MAY BE AWARDED UNDER THIS SECTION IN ANY CALENDAR YEAR SHALL NOT EXCEED $20,000,000.00; TO PRESCRIBE THE CONTENT REQUIRED IN THE APPLICATION FOR THE CREDIT; TO PROVIDE THAT THE DEPARTMENT SHALL ESTABLISH A LOTTERY SYSTEM FOR SELECTING TAXPAYERS TO BE AWARDED THE CREDIT; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE REGULATIONS AS NEEDED TO ADMINISTER THIS ACT; TO SPECIFY THAT THIS ACT CREATES A PILOT PROGRAM AND THAT NO CREDITS SHALL BE AUTHORIZED UNDER THIS ACT FOR ELIGIBLE EXPENSES INCURRED IN ANY CALENDAR YEAR OTHER THAN 2026; AND FOR RELATED PURPOSES.
AN ACT TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO TAX RETAIL SALES OF GROCERIES AT 1/2% FROM AND AFTER JULY 1, 2026; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO CONFORM, AND TO ADJUST THE DISTRIBUTION OF SALES TAX REVENUE IN ORDER TO MAINTAIN THE DISTRIBUTION TO MUNICIPALITIES AS IF THE GROCERY TAX HAD NOT BEEN REDUCED; AND FOR RELATED PURPOSES.
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.