Mississippi 2023 Regular Session All Bills
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2447
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Amend Section 3-3-7, Mississippi Code Of 1972, To Designate June 19 As Juneteenth Freedom Day, And To Clarify When A Legal Holiday Will Be Celebrated If The Holiday Falls On A Saturday Or Sunday; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2448
Introduced
1/16/23
Refer
1/16/23
Engrossed
2/1/23
Refer
2/7/23
Failed
2/28/23
An Act To Authorize The Issuance Of Distinctive Motor Vehicle License Tags To Supporters Of The Magnolia Speech School; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2449
Introduced
1/16/23
Refer
1/16/23
Engrossed
2/7/23
Refer
2/13/23
Enrolled
3/23/23
Passed
3/28/23
An Act To Amend Section 27-65-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tangible Personal Property" Under The State Sales Tax Law; To Amend Section 27-65-7, Mississippi Code Of 1972, To Revise The Definition Of The Term "retail Sale" Under The State Sales Tax Law; To Amend Section 27-65-19, Mississippi Code Of 1972, To Revise The Definition Of The Term "telecommunications Service" For Purposes Of The Sales Tax Imposed On Telecommunications Services; To Provide That Sales Of Computer Software, Computer Software Services, Specified Digital Products, Or Other Products Delivered Electronically, Shall Be Taxed As Provided In Other Sections Of The State Sales Tax Law; To Amend Section 27-65-23, Mississippi Code Of 1972, To Exclude Computer Software Sales From The Sales Tax Imposed On Various Services; To Provide That The Sales Tax Imposed On Computer Software Services Applies To Such Services That Are Actually Performed Within This State; To Provide That When A Taxpayer Performs Services Covered By This Section, Which Are Performed Both In Intrastate And Interstate Commerce, The Taxpayer May Utilize Any Reasonable Formulae Of Apportionment Which Will Apportion To This State, For Taxation, That Portion Of The Services Which Are Performed Within This State; To Amend Section 27-65-93, Mississippi Code Of 1972, To Provide That The Commissioner Of Revenue Shall Adopt Rules And Regulations Providing For The Issuance Of A Permit To Purchasers And Users Of Computer Software Or Computer Software Services To Purchase Such Items And Services Without The Payment To The Vendor Of Sales Tax And Use Tax; To Define The Terms "computer Software", "computer Software Service" And "information And Data Processing Services" Under The State Sales Tax Law; To Provide For The Allocation Of Taxable And Nontaxable Portions Of Computer Software And Computer Software Service In Bundled Transactions; To Provide For The Apportionment Of The Use Of Taxable Computer Software And Computer Software Services Both Within And Without This State; To Provide That For Purposes Of Sales Tax And Use Tax, Computer Software Or Computer Software Services Provided By One Legal Entity To Another Commonly Owned, Related, Or Affiliated Entity Shall Be Treated As Nontaxable Transfers Between Different Segments Of One Legal Entity, With Proper Credit Allowed For Mississippi Sales Or Use Tax Paid And Credit For Sales Or Use Tax Paid To Another State As Provided In The State Sales Tax Law Or State Use Tax Law, Regardless Of Which Affiliated Entity Paid The Sales Or Use Tax For Which Credit Is Taken; To Provide That A Taxpayer That Has Paid A Sales Tax Or Use Tax To Another State Or Local Taxing Jurisdiction On Computer Software Or Computer Software Service That Is Taxable In This State Shall Be Allowed A Credit Against The Tax Imposed In This State On Such Computer Software Or Computer Software Service To The Extent That The Amount Of The Other Tax Is Properly Due And Actually Paid In The Other State Or Local Taxing Jurisdiction And To The Extent That The Rate Of Sales Tax Imposed By And Paid In The Other State Or Local Taxing Jurisdiction Does Not Exceed The Rate Of Sales Tax Or Use Tax Imposed In This State; To Amend Section 27-67-3, Mississippi Code Of 1972, To Revise The Definition Of The Term Tangible Personal Property Under The State Use Tax Law; To Define The Term "computer Software" Under The State Use Tax Law; To Amend Section 27-67-5, Mississippi Code Of 1972, To Provide That Computer Software Maintained On A Server Located Outside The State And Accessible For Use Only Via The Internet Is Not A Taxable Use, Storage Or Consumption Under The State Use Tax Law; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2450
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Bring Forward Sections 25-41-1, 25-41-3, 25-41-5, 25-41-7, 25-41-9, 25-41-11, 25-41-13, 25-41-15, And 25-41-17, Mississippi Code Of 1972, For The Purposes Of Possible Amendment; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2451
Introduced
1/16/23
Refer
1/16/23
Failed
2/22/23
An Act To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude Forgiven, Cancelled Or Discharged Federal Student Loan Debt From The Definition Of "gross Income" For State Income Tax Purposes; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2452
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Amend Section 27-19-48, Mississippi Code Of 1972, To Provide That Veterans With A Proper Identification Card Issued By The United States Department Of Veterans Affairs Are Exempt From Paying The Additional Fee For A Personalized License Tag; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2453
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Amend Section 41-3-16.1, Mississippi Code Of 1972, To Clarify That Certain Entities Are Eligible To Participate In The Arpa Rural Water Associations Infrastructure Grant Program; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2454
Introduced
1/16/23
Refer
1/16/23
Engrossed
2/1/23
Refer
2/7/23
Enrolled
4/5/23
Passed
4/21/23
An Act To Direct The State Fiscal Officer To Make Certain Transfers From The Capital Expense Fund Upon The Effective Date Of This Act; To Direct The State Fiscal Officer To Make Certain Transfers From The General Fund Upon The Effective Date Of This Act And During Fiscal Year 2024; To Direct The State Fiscal Officer To Make A Transfer From The Capital Expense Fund Upon The Effective Date Of This Act; To Amend Section 65-1-141.1, Mississippi Code Of 1972, To Make A Minor, Nonsubstantive Revision To The Purposes Under Which Monies Shall Be Spent From The 2022 Maintenance Project Fund; To Amend Section 65-1-141.2, Mississippi Code Of 1972, To Make A Minor, Nonsubstantive Revision To The Purposes Under Which Monies Shall Be Spent From The 2022 Capacity Project Fund; To Amend Section 2, Senate Bill No. 2525, 2023 Regular Session, To Make Certain Revisions To The Funding Mechanism Of The Forestry Facility Grant Program Fund; To Amend Section 1, Chapter 43, Laws Of 2022, To Reduce The Amount Of Arpa Funds Appropriated To The Department Of Finance And Administration For Fiscal Year 2023; To Provide Funds To Destination Marketing Organizations For Costs Of Certain Marketing Activities, Providing Assistance To Nonprofit Museums, And Providing Funds To Mississippi Main Street Association; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2455
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Amend Section 63-17-75, Mississippi Code Of 1972, To Provide For The Independence Of The Motor Vehicle Dealership Tier From Ownership Or Control By A Manufacturer, Factory Branch, Distributor, Distributor Branch Or Subsidiary Thereof, With Respect To The Same Type Or Classification Of Motor Vehicle; To Amend Section 63-17-109, Mississippi Code Of 1972, To Provide Certain Exceptions; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2456
Introduced
1/16/23
Refer
1/16/23
Failed
2/22/23
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.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2457
Introduced
1/16/23
Refer
1/16/23
Failed
1/31/23
An Act To Enact The Repair Our Infrastructure (roi) Act; To State Legislative Findings And Intent; To Define Terms; To Establish The Repair Our Infrastructure (roi) Program Within The Department Of Finance And Administration In Order To Distribute Infrastructure Funds To The Municipalities And Counties In This State; To Direct Municipalities To Expend The Monies Received Under This Act To Pay For Repair To Roads, Street, Bridges, Water Infrastructure, Stormwater Infrastructure And/or Sewer Infrastructure; To Direct Counties To Expend The Monies Received Under This Act To Pay For Repair To Roads, Streets, Bridges And/or Stormwater Infrastructure; To Set Out The Formulas By Which The Department Is To Distribute The Funds Under The Program; To Provide That The Department Of Audit Shall Have The Necessary Powers And It Shall Be The Duty Of The Department Of Audit To Audit Any Funds Distributed To Any Municipality Or Any County Under This Act; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2458
Introduced
1/16/23
Refer
1/16/23
Failed
2/9/23
An Act To Create New Section 27-7-5.1, Mississippi Code Of 1972, To Establish The 2023 Mississippi Tax Rebate Fund In The State Treasury; To Provide That Up To $270,000,000.00, Less Administrative Costs, Shall Be Distributed By The Department Of Revenue To Pay Rebates To Taxpayers, Which Monies Shall Be Continuously Appropriated; To Provide That, After Filing A 2022 Mississippi Income Tax Return, Any Taxpayer Who Also Filed A 2021 Mississippi Income Tax Return Shall Receive A One-time, Nontaxable Income Tax Rebate In An Amount Equal To The Lesser Of The 2021 Income Tax Amount Due, If Any, Before The Application Of Any Tax Credits, Or A Set Figure Depending On The Taxpayer's 2021 Filing Status, That Figure Being $250.00 For Single Taxpayers And Married Taxpayers Filing Separately, $375.00 For Heads Of Families And $500.00 For A Married Couple Filing Jointly; To Provide For Proration Of The Rebate For Nonresidents And Part-year Residents; To Provide That The Rebate Shall Not Be Greater Than The Taxpayer's 2021 Individual Income Tax Liability; To Require That The Rebate First Be Credited Against Any Outstanding Tax Liability Existing At The Time The Rebate Is To Be Issued; To Prohibit The Rebate From Accruing Interest For The Benefit Of The Taxpayer Or From Being Refunded Or Credited To The Taxpayer With Interest; To Provide That The Amount Due To Be Refunded Or Credited Shall Be Subject To Setoff Debt Collection Provisions; To Authorize The Commissioner Of Revenue To Promulgate Any Rules Or Regulations Necessary To Implement And Administer The Rebate And Its Fund; To Direct The State Fiscal Officer To Transfer Funds Out Of The State General Fund To The 2023 Mississippi Tax Rebate Fund Created In This Act; To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude Rebates Received Under This Act From The Definition Of The Term "gross Income" For Purposes Of The State Income Tax Law; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2459
Introduced
1/16/23
Refer
1/16/23
Failed
2/22/23
An Act To Amend Section 27-7-5, Mississippi Code Of 1972, To Reduce And Phase Out The State Income Tax On The Taxable Income Of Individuals In Excess Of $10,000.00; And For Related Purposes.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2460
Introduced
1/16/23
Refer
1/16/23
Failed
2/22/23
An Act Making An Appropriation Of General Funds To Alcorn State University Agricultural Programs To Defray Expenses To Strengthen Environmental Science Research And Extension Programs For Fiscal Year 2024.
MS
Mississippi 2023 Regular Session
Mississippi Senate Bill SB2461
Introduced
1/16/23
Refer
1/16/23
Failed
2/22/23
An Act Making An Appropriation Of General Funds To Alcorn State University Agricultural Programs To Defray Expenses To Strengthen Support Of Poultry Science Research, Extension And Academic Programs For Fiscal Year 2024.