Mississippi 2023 Regular Session

Mississippi Senate Bill SB2681

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
2/3/23  
Refer
2/15/23  
Enrolled
3/6/23  

Caption

Mississippi Development Authority; clarify time trigger for tax exemption cutoff under Growth and Prosperity Act.

Impact

If enacted, the bill will directly influence state laws regarding tax exemptions for businesses operating within designated growth areas. By imposing stricter criteria for the granting of tax incentives, it aims to ensure that tax benefits are reserved for communities that genuinely need economic stimulation. This could potentially lead to a reevaluation of how counties qualify for such exemptions, promoting healthier economic environments by focusing on counties that still struggle with high unemployment and poverty levels.

Summary

Senate Bill 2681 amends the Mississippi Code to specify conditions under which tax exemptions are no longer granted to businesses in designated 'growth and prosperity counties.' Specifically, the bill states that if a county's annualized unemployment rate falls below 150% of the state's rate for three consecutive years, and if less than 30% of the county's population lives at or below the federal poverty level for that same period, then no new tax exemptions can be issued to businesses in that area. This legislation aims to refine eligibility for tax benefits under the Growth and Prosperity Act to encourage responsible economic growth.

Sentiment

The sentiment surrounding SB 2681 appears largely positive among proponents who believe it will strengthen economic conditions in underperforming areas by ensuring that tax exemptions are allocated based on real need. However, some critics express concern that overly rigid criteria may disincentivize growth in regions that are on the brink of improvement but have not yet met the new thresholds. The balance between creating opportunities for business development and maintaining fiscal responsibility is at the heart of the sentiment on this bill.

Contention

Notable points of contention include the implications of restricting tax exemptions as a tool for economic development. Advocates argue that the measure will curb misuse of tax incentives and redirect support where it is most needed. On the other hand, some lawmakers caution that the restrictions could hinder future investments and job creation in counties that are working towards recovery but do not yet meet the specified criteria. This debate underscores the challenges of creating policies that effectively spur growth while also controlling tax expenditures.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3165

Bonds; authorize issuance for various Mississippi Development Authority programs.

MS SB2159

Mississippi Flexible Tax Incentive Act; create.

MS HB531

Mississippi Tax Freedom Act of 2022; create.

MS SB2635

Mississippi Small Business Recovery and Revitalization Program; establish under Mississippi Development Authority.

MS SB3169

Economic development incentives; repeal/remove certain credits, exemptions and payments overlapping with mFlex.

MS HB1156

Mississippi Worforce Training and Education Act; extend repealer in 2004 chapter law comforming code sections.

MS SB2983

Bonds; authorize issuance for various Mississippi Development Authority programs.

MS SB2718

"Partnerships for Growth" program grants; prescribe conditions for administration by the Mississippi Development Authority.

MS SB2046

Appropriation; Development Authority, Mississippi.

MS SB2842

Mississippi Health Care Industry Zone Act and related ad valorem tax and sales tax exemptions; extend repeal date.

Similar Bills

MS HB1561

Ad valorem taxation; revise types of new enterprises eligible for tax exemption.

MS SB2318

Ad valorem taxes; authorize local governments to grant exemptions for raw materials and work in progress inventory.

MS SB2995

Ad valorem taxes; authorize local governments to grant exemptions for raw materials and work in progress inventory.

MS SB2014

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

MS SB2072

Ad valorem taxes; consider annexed business "new enterprise" for purposes of eligibility for certain municipal tax exemptions.

MS SB2209

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

MS HB474

Mississippi Health Care Industry Zone Act; extend repealers on act and related tax incentives.

MS SB2842

Mississippi Health Care Industry Zone Act and related ad valorem tax and sales tax exemptions; extend repeal date.