AN ACT TO AMEND SECTION 73-33-5, MISSISSIPPI CODE OF 1972, TO REVISE THE EDUCATION REQUIREMENTS TO BE ADMITTED TO THE CERTIFIED PUBLIC ACCOUNTANT (CPA) EXAMINATION; TO REQUIRE PASSAGE OF ALL SECTIONS OF THE UNIFORM CPA EXAMINATION AND CERTAIN EXPERIENCE TO APPLY FOR INITIAL ISSUANCE OF A CPA LICENSE; TO AMEND SECTION 73-33-17, MISSISSIPPI CODE OF 1972, TO CONFORM THE REVISED EDUCATION, EXAMINATION PASSAGE AND EXPERIENCE REQUIREMENTS FOR PRACTICE PRIVILEGES FOR CERTAIN OUT-OF-STATE INDIVIDUALS HOLDING CPA LICENSES; AND FOR RELATED PURPOSES.

AN ACT TO CREATE THE PROPERTY TAX ELIMINATION AND REPLACEMENT STUDY COMMITTEE TO EXAMINE, EVALUATE AND DEVELOP RECOMMENDATIONS REGARDING THE MEANS FOR AND EFFECTS OF ELIMINATING AD VALOREM TAXES ON REAL PROPERTY, AND THE MOST EFFECTIVE WAYS OF REPLACING THE REVENUE THAT WOULD BE LOST AS A RESULT OF SUCH ELIMINATION; TO PROVIDE FOR THE COMPOSITION, ORGANIZATION AND RESPONSIBILITIES OF THE COMMITTEE; TO PROVIDE THAT THE COMMITTEE SHALL REPORT ITS FINDINGS AND RECOMMENDATIONS TO THE LEGISLATURE NO LATER THAN DECEMBER 1, 2026; TO DIRECT THE DEPARTMENT OF REVENUE TO PROVIDE NECESSARY STAFF AND ADMINISTRATIVE SUPPORT TO THE COMMITTEE; TO ALLOW FOR ADDITIONAL SUPPORT FROM THE JOINT LEGISLATIVE COMMITTEE ON PERFORMANCE EVALUATION AND EXPENDITURE REVIEW (PEER), UPON REQUEST AND SUBJECT TO AVAILABLE RESOURCES; TO PROVIDE FOR COMPENSATION ACCORDING TO LAW FOR LEGISLATIVE MEMBERS AND TRAVEL EXPENSE REIMBURSEMENT FOR NON-LEGISLATIVE MEMBERS; TO PROVIDE FOR THE DISSOLUTION OF THE COMMITTEE ON JANUARY 1, 2027, OR UPON THE SUBMISSION OF ITS FINAL REPORT, WHICHEVER IS EARLIER; AND FOR RELATED PURPOSES.

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

AN ACT TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO DIVERT 2% OF STATE SALES TAX REVENUE COLLECTED ON ACTIVITIES AT THE MISSISSIPPI COAST COLISEUM AND CONVENTION CENTER TO THE MISSISSIPPI COAST COLISEUM AND CONVENTION TRUST FUND; TO PROVIDE THAT SUCH FUNDS SHALL BE SPENT SOLELY TO DEFRAY THE COSTS OF CAPITAL IMPROVEMENTS OR MAJOR REPAIRS TO THE COLISEUM AND CONVENTION CENTER; TO DIVERT 2% OF STATE SALES TAX REVENUE COLLECTED ON ACTIVITIES AT THE MISSISSIPPI STATE FAIRGROUNDS TO A SPECIAL FUND MANAGED BY THE DEPARTMENT OF AGRICULTURE AND COMMERCE FOR THE BENEFIT OF THE STATE FAIRGROUNDS; TO PROVIDE THAT SUCH FUNDS SHALL BE SPENT SOLELY TO DEFRAY THE COSTS OF CAPITAL IMPROVEMENTS OR MAJOR REPAIRS TO THE STATE FAIRGROUNDS; AND FOR RELATED PURPOSES.

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT, IN AN AMOUNT NOT TO EXCEED $25,000.00 ANNUALLY PER TAXPAYER, FOR CONTRIBUTIONS TO ONE OR MORE STATE INSTITUTIONS OF HIGHER LEARNING; TO PROVIDE THAT ANY UNUSED PORTION OF THE CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCEEDING TAX YEARS; AND FOR RELATED PURPOSES.

AN ACT 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 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 PROHIBIT RETAIL FOOD ESTABLISHMENTS FROM IMPOSING COST-PLUS PRICING FORMULAS WITHOUT PUBLICLY POSTING NOTICE OF THE COST-PLUS PRICING FORMULA; TO PROVIDE A PENALTY FOR THE CRIME; TO PROVIDE THAT A VIOLATION OF THE SECTION SHALL CONSTITUTE AN UNLAWFUL TRADE PRACTICE; AND FOR RELATED PURPOSES.

AN ACT TO CREATE A STUDY COMMITTEE TO STUDY THE IMPACT AND SOCIETAL EFFECT OF POLICE PURSUITS, THE NECESSITY OF POLICE PURSUITS INTO ANOTHER JURISDICTION, THE OVERALL BENEFIT OF POLICE PURSUITS WEIGHED AGAINST THE RISKS OF SUCH PURSUITS, THE SPEED AT WHICH SUCH PURSUITS CAN BE UNDERTAKEN SAFELY, THE CRIMES WHICH WOULD MERIT A POLICE PURSUIT AND FOR ANY OTHER RELATED PURPOSE; TO ESTABLISH THE MEMBERSHIP OF THE STUDY COMMITTEE; TO PROVIDE PROCEDURES FOR THE STUDY COMMITTEE; TO REQUIRE THE STUDY COMMITTEE TO FILE A REPORT WITH THE LEGISLATURE; AND FOR RELATED PURPOSES.

AN ACT TO PROVIDE THAT THE GOVERNOR MAY RESTORE THE RIGHT OF SUFFRAGE TO CERTAIN PERSONS DISQUALIFIED BY REASON OF CONVICTION OF A DISENFRANCHISING CRIME; TO PROVIDE THAT A PERSON SHALL BE ENFRANCHISED AFTER COMPLETING ANY SENTENCE AND PAYING ANY FINES IMPOSED BY THE SENTENCING COURT FOR SUCH CRIME; TO REQUIRE THE MISSISSIPPI DEPARTMENT OF CORRECTIONS OR THE SENTENCING COURT, WHICHEVER IS APPROPRIATE, TO ISSUE A WRITTEN REPORT TO THE GOVERNOR ON PERSONS WHO MEET THE REQUISITE CONDITIONS FOR RESTORATION OF SUFFRAGE RIGHTS; TO AMEND SECTION 23-15-11, MISSISSIPPI CODE OF 1972, TO CONFORM; TO AMEND SECTION 23-15-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PERSON WHO PRESENTS AN EXECUTIVE ORDER RESTORING THE RIGHT OF SUFFRAGE SHALL NOT BE DENIED THE RIGHT TO REGISTER TO VOTE BASED ON A CONVICTION OF A DISENFRANCHISING CRIME; TO AMEND SECTION 23-15-151, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CIRCUIT CLERK SHALL KEEP A FILE OF CERTIFIED COPIES OF EXECUTIVE ORDERS RESTORING SUFFRAGE RIGHTS; TO AMEND SECTIONS 23-15-125 AND 23-15-153, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE VOTER ROLL AND POLLBOOKS MUST BE UPDATED IN A MANNER CONSISTENT WITH THIS ACT; TO AMEND SECTIONS 23-15-39 AND 23-15-47, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE WILL ADOPT VOTER REGISTRATION APPLICATIONS WHICH STATE THAT A PERSON RESTORED THE RIGHT OF SUFFRAGE BY EXECUTIVE ORDER IS NOT DISQUALIFIED FROM REGISTERING TO VOTE; TO AMEND SECTION 23-15-165, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE WILL UPDATE THE STATEWIDE ELECTIONS MANAGEMENT SYSTEM IN A MANNER THAT WILL ALLOW LOCAL ELECTION OFFICIALS TO VERIFY WHETHER A PERSON HAS BEEN ISSUED AN EXECUTIVE ORDER RESTORING SUFFRAGE RIGHTS; TO AMEND SECTIONS 47-7-31, 47-7-41 AND 47-5-157, MISSISSIPPI CODE OF 1972, TO REQUIRE THE DEPARTMENT OF CORRECTIONS TO INVESTIGATE AND ISSUE REGULAR WRITTEN REPORTS TO THE GOVERNOR ON THOSE PERSONS WHO SHOULD BE CONSIDERED FOR EXECUTIVE PARDON; TO CREATE A SECTION OF LAW TO PROVIDE THAT ANY PERSON GRANTED AN EXECUTIVE PARDON SHALL BE ENTITLED TO HAVE HIS OR HER RECORD EXPUNGED; AND FOR RELATED PURPOSES.

AN ACT TO PROHIBIT CIRCUIT COURT JUDGES FROM PROVIDING ANY POLITICAL CANDIDATE AN OPPORTUNITY TO ADDRESS THE PUBLIC DURING COURT TERMS; TO AMEND SECTION 23-15-973, MISSISSIPPI CODE OF 1972, TO PROHIBIT CIRCUIT JUDGES FROM ALLOWING ANY POLITICAL CANDIDATE TO ADDRESS THE PUBLIC DURING COURT TERMS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 25-34-41, MISSISSIPPI CODE OF 1972, TO AUTHORIZE COMMISSIONS FOR PERSONS WHO ARE RESIDENTS OF ANOTHER STATE WHO RESIDE WITHIN FIFTEEN MILES OF THE BORDER OF MISSISSIPPI; AND FOR RELATED PURPOSES.

AN ACT TO ENACT THE KIDS ONLINE PROTECTION AND ANTI-GROOMING ACT; TO DEFINE TERMS; TO PROVIDE THAT EVERY OWNER OR OPERATOR OF A COVERED PLATFORM WHO CONTRACTS WITH A MINOR SHALL OWE A DUTY OF CARE TO THE MINOR; TO PROVIDE THAT THE DUTY OF CARE SHALL REQUIRE THE COVERED PLATFORM TO TAKE CERTAIN REASONABLE MEASURES; TO REQUIRE A COVERED PLATFORM TO NOTIFY THE LEGAL REPRESENTATIVE OF A MINOR IF A MINOR MAKES A MICROTRANSACTION ON A COVERED PLATFORM, A MINOR IS EXPOSED TO SEXUALLY EXPLICIT MATERIAL ON A COVERED PLATFORM OR A CONNECTION IS MADE BETWEEN AN ADULT AND A MINOR ON A COVERED PLATFORM; TO AUTHORIZE A LEGAL REPRESENTATIVE OF A MINOR TO OPT OUT OF THE PROTECTIONS REQUIRED IN THIS ACT BY PROVIDING EXPRESS WRITTEN CONSENT TO A COVERED PLATFORM; TO PROVIDE THAT ANY OWNER OR OPERATOR OF A COVERED PLATFORM WHO IS FOUND TO HAVE VIOLATED THIS ACT SHALL BE LIABLE TO AN INDIVIDUAL FOR DAMAGES, COURT COSTS, AND REASONABLE ATTORNEY'S FEES; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 45-1-19, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION PROHIBITING POSTING OF SECURITY PERSONNEL AT THE PROPERTY OF THE MISSISSIPPI DEPARTMENT OF AGRICULTURE LOCATED AT 121 NORTH JEFFERSON STREET AND THE NEW FARMERS MARKET BUILDING LOCATED AT THE CORNER OF HIGH AND JEFFERSON STREETS IN THE CITY OF JACKSON, HINDS COUNTY, MISSISSIPPI, AND TO PERMIT POSTING OF SECURITY PERSONNEL, REGULAR VEHICLE PATROLS AND RESPONSES TO SECURITY SYSTEM ALARMS; AND FOR RELATED PURPOSES.