Mississippi 2023 Regular Session

Mississippi House Bill HB1013

Introduced
1/16/23  
Refer
1/16/23  

Caption

Income tax; revise method of collecting from public officers or employees in arrears.

Impact

This bill is designed to improve the state’s revenue collection efforts by ensuring that public officials contribute to state taxes timely. By instituting a mechanism where salaries are withheld in cases of tax delinquency, the bill aims to create a stronger incentive for compliance among public officers. It is anticipated that this rigorous approach will help decrease the rate of unpaid taxes and enhance state financial resources for various public services.

Summary

House Bill 1013 seeks to amend existing Mississippi tax laws by implementing a mandatory withholding of 25% of wages, salaries, or compensations for state officers or employees who fail to pay their state income tax by a specified deadline. Specifically, if these individuals do not pay their income tax by August 15 following the due date, this withholding provision applies. The withheld amount is intended to be paid directly to the Department of Revenue to satisfy any outstanding tax obligation, including applicable interest and penalties, until the debt is cleared.

Conclusion

Overall, HB 1013 reflects a significant shift in how Mississippi approaches tax compliance among public officials, emphasizing accountability and the importance of revenue generation for the state. By intertwining the concepts of income tax and child support within the same framework of financial accountability, the bill further establishes a system aimed at protecting state interests and reinforcing tax responsibility. However, its actual implementation and the reactions from both public employees and government entities will be important to monitor as the law takes effect.

Contention

Notably, one point of contention surrounding HB 1013 pertains to the fairness and implications of penalizing public officers through wage withholding for tax noncompliance. Critics may argue that such measures could disproportionately affect lower-income employees whose financial situations might not allow for immediate tax payment. Additionally, there are concerns regarding the potential consequences of withholding wages for child support arrears, which is also included in the bill's framework, indicating broader implications for employee financial stability and family obligations.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1169

Income tax; revise method of collecting delinquent tax from public officers and employees.

MS HB245

Income tax and sales tax liability; revise method of collecting from public officers or employees.

MS HB76

Income tax and sales tax liability; revise method of collecting from public officers or employees.

MS HB491

Sales tax liability; revise method of collecting from public officers or employees.

MS HB779

Sales tax liability; revise method of collecting from public ofices or employees.

MS SB2865

Public salaries; limit the amount withheld to satisfy child support arrearage or overdue income tax to 25%.

MS HB1710

Income tax; exclude tips from gross income.

MS SB2815

Income tax; exclude full-time law enforcement officer compensation up to $20,000.00 from definition of "gross income."

MS HB603

Income tax; exclude gross income certain amount of compensation for employment as a full-time state certified law enforcement officer.

MS HB143

Income tax; exclude overtime compensation from gross income.

Similar Bills

MS SB2762

Retainage; further define and outline the process related to.

MS HB779

Sales tax liability; revise method of collecting from public ofices or employees.

MS SB2088

Economic interest statements; require local governing authorities to file with Ethics Commission.

MS HB1169

Income tax; revise method of collecting delinquent tax from public officers and employees.

MS HB272

Construction contracts; provide certain requirements regarding payment and retainage.

MS HB1767

Bonds; authorize issuance for the Water Pollution Control Revolving Fund.

MS HB1530

Bonds; authorize issuance for the Water Pollution Control Revolving Fund.

MS HB245

Income tax and sales tax liability; revise method of collecting from public officers or employees.