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 REQUIRE A SEPARATE PROCEEDING ON THE ISSUE OF A PENALTY FOR THE CRIME OF CAPITAL SEXUAL BATTERY; TO AMEND SECTION 97-3-101, MISSISSIPPI CODE OF 1972, TO CREATE THE CRIME OF CAPITAL SEXUAL BATTERY; TO AUTHORIZE THE DEATH PENALTY; TO PROVIDE THAT IF THE DEATH PENALTY IS NOT IMPOSED UNDER THIS ACT, THEN LIFE IMPRISONMENT WITHOUT PAROLE SHALL BE IMPOSED; TO AMEND SECTIONS 47-7-3, 93-21-25 AND 99-3-7, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 41-29-117, MISSISSIPPI CODE OF 1972, TO ADD KRATOM TO SCHEDULE III OF THE UNIFORM CONTROLLED SUBSTANCES ACT; AN ACT TO REPEAL SECTION 27-72-51, MISSISSIPPI CODE OF 1972, WHICH PROVIDE AN EXCISE TAX ON THE SALE OF KRATOM PRODUCTS; TO REPEAL SECTION 75-103-1 THROUGH 75-103-7, MISSISSIPPI CODE OF 1972, WHICH RELATE TO KRATOM PRODUCTS; AND FOR RELATED PURPOSES.

AN ACT TO DESIGNATE THE STATE BOARD OF EDUCATION AS THE LEAD AGENCY TO IMPLEMENT THE STATE'S EARLY INTERVENTION (EI) PROGRAM UNDER SECTION 618 OF THE FEDERAL IDEA PART C REQUIRING DATA ABOUT INFANTS AND TODDLERS, AGES BIRTH THROUGH TWO, WHO RECEIVE EARLY INTERVENTION SERVICES; TO AUTHORIZE AND DIRECT THE STATE BOARD OF EDUCATION TO MEET STATE COMPLIANCE STANDARDS WITH PART C REQUIREMENTS AND IMPROVE ACCESS TO EARLY INTERVENTION SERVICES; TO AUTHORIZE AND DIRECT THE STATE BOARD OF EDUCATION TO DEVELOP LEGISLATIVE RECOMMENDATIONS REGARDING THE OPERATION AND MANAGEMENT OF THE FIRST STEPS EARLY INTERVENTION PROGRAM AS REPORTED BY THE 2024 MISSISSIPPI IDEA C EARLY INTERVENTION TASK FORCE CREATED BY SENATE BILL NO. 2727, 2024 REGULAR SESSION; AND FOR RELATED PURPOSES.

AN ACT 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 27-31-104, 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 STATUTE; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-33-3, MISSISSIPPI CODE OF 1972, TO INCREASE THE MAXIMUM HOMESTEAD EXEMPTION FROM $7,500.00 TO $20,000.00 OF THE ASSESSED VALUE OF THE HOMESTEAD PROPERTY; TO AMEND SECTION 27-33-75, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 57-117-11, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT; TO AMEND SECTION 57-117-5, MISSISSIPPI CODE OF 1972, TO REVISE THE REQUIREMENTS FOR CERTIFICATION OF AN AREA AS A HEALTH CARE INDUSTRY ZONE BY THE MISSISSIPPI DEVELOPMENT AUTHORITY; TO BRING FORWARD SECTIONS 57-117-1, 57-117-3, 57-117-7 AND 57-117-9, MISSISSIPPI CODE OF 1972, WHICH CONSTITUTE THE REMAINDER OF THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE PROVISION OF LAW THAT EXEMPTS FROM SALES TAXATION SALES OF MATERIALS USED IN THE CONSTRUCTION OF, OR ADDITION OR IMPROVEMENTS TO, A HEALTH CARE INDUSTRY FACILITY; AND FOR RELATED PURPOSES.

AN ACT TO ESTABLISH A REVOLVING LOAN PROGRAM FOR THE PURPOSE OF MAKING LOANS TO ASSIST RURAL COUNTIES AND MUNICIPALITIES IN PAYING COSTS ASSOCIATED WITH EMERGENCY REPAIR, MAINTENANCE, CONSTRUCTION, RECONSTRUCTION, UPGRADES OF AND IMPROVEMENTS TO INFRASTRUCTURE PROJECTS; TO PROVIDE THAT THE MISSISSIPPI DEVELOPMENT AUTHORITY SHALL ADMINISTER THE REVOLVING LOAN PROGRAM CREATED IN THIS ACT; TO CREATE A SPECIAL FUND IN THE STATE TREASURY, DESIGNATED AS THE "RURAL COUNTIES AND MUNICIPALITIES EMERGENCY INFRASTRUCTURE IMPROVEMENTS FUND"; TO AUTHORIZE THE ISSUANCE OF $10,000,000.00 OF STATE GENERAL OBLIGATION BONDS TO PROVIDE FUNDS FOR THE "RURAL COUNTIES AND MUNICIPALITIES EMERGENCY INFRASTRUCTURE IMPROVEMENTS FUND"; 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 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX RETAIL SALES OF GROCERIES, DEFINED AS FOOD OR DRINK FOR HUMAN CONSUMPTION ELIGIBLE FOR PURCHASE WITH FOOD STAMPS ISSUED BY THE UNITED STATES DEPARTMENT OF AGRICULTURE OR OTHER FEDERAL AGENCY; TO AMEND SECTIONS 27-65-17, 27-65-75 AND 27-67-31, MISSISSIPPI CODE OF 1972, TO CONFORM; 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; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 63-17-76, MISSISSIPPI CODE OF 1972, TO REQUIRE AT LEAST SIX HOURS OF CONTINUING EDUCATION CONDUCTED BY THE MISSISSIPPI INDEPENDENT AUTO DEALERS ASSOCIATION WITHIN 12 MONTHS PRIOR TO RENEWAL OF A USED MOTOR VEHICLE DEALER'S LICENSE; TO REQUIRE THAT AT LEAST ONE HOUR OF CONTINUING EDUCATION BE RELATED TO TITLING AND TAGS, AND AT LEAST THREE HOURS BE ONSITE TRAINING; AND FOR RELATED PURPOSES.

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 REQUIRE LICENSEES UNDER THE MONEY TRANSMISSION MODERNIZATION ACT TO COLLECT A FEE OF $7.50 FOR EACH TRANSACTION NOT IN EXCESS OF $500.00 AND 1.5% OF ANY AMOUNT IN EXCESS OF $500.00; TO REQUIRE THE FEE TO BE REMITTED QUARTERLY TO THE DEPARTMENT OF REVENUE; TO REQUIRE THE DEPARTMENT OF REVENUE TO REMIT HALF OF SUCH FEES TO THE LAW ENFORCEMENT 287(G) PROGRAM FUND AND THE OTHER HALF TO THE STATE GENERAL FUND; TO REQUIRE LICENSEES TO POST NOTICE THAT FEES PAID MAY BE REIMBURSED THROUGH AN INCOME TAX CREDIT; TO PROVIDE FOR LICENSE SUSPENSION AND CLAIMS ON A LICENSEE'S SURETY BOND; TO PROVIDE THAT THIS ACT SHALL NOT APPLY TO TRANSACTIONS IN WHICH THE FUNDS BEING TRANSFERRED ARE WITHDRAWN FROM AN ACCOUNT HELD IN OR BY A FEDERALLY INSURED FINANCIAL INSTITUTION, OR FUNDED WITH A DEBIT CARD OR A CREDIT CARD ISSUED IN THE UNITED STATES; TO PROVIDE FOR THE REPEAL OF THE ABOVE PROVISIONS ON JULY 1, 2029; TO CREATE THE LAW ENFORCEMENT 287(G) PROGRAM FUND TO ASSIST THE ENFORCEMENT EFFORTS OF STATE AND LOCAL LAW ENFORCEMENT OFFICERS PARTNERING WITH U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT (ICE) THROUGH THE 287(G) PROGRAM UNDER THE IMMIGRATION AND NATIONALITY ACT; TO CREATE AN INCOME TAX CREDIT FOR FEES PAID UNDER THIS ACT DURING CALENDAR YEAR 2026 OR ANY CALENDAR YEAR THEREAFTER; TO AMEND SECTION 75-16-5, MISSISSIPPI CODE OF 1972, TO DEFINE "COMMISSIONER" AS THE COMMISSIONER OF BANKING AND CONSUMER FINANCE, AND "DEPARTMENT" AS THE DEPARTMENT OF BANKING AND CONSUMER FINANCE, FOR PURPOSES OF THE MONEY TRANSMISSION MODERNIZATION ACT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-19-43, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NO TAG OR DECAL SHALL BE ISSUED OR RENEWED UNLESS THE OWNER OR OPERATOR OF THE MOTOR VEHICLE FIRST PRESENTS PROOF OF COVERAGE BY A MOTOR VEHICLE LIABILITY POLICY; AND FOR RELATED PURPOSES.