Mississippi 2022 Regular Session

Mississippi House Bill HB470

Introduced
1/6/22  
Refer
1/6/22  
Engrossed
2/2/22  
Refer
2/17/22  
Enrolled
3/31/22  

Caption

Sales tax; extend repealer on exemption of certain sales to Toughest Kids Foundation for Camp Kamassa in Copiah County.

Impact

The extension of this sales tax exemption has implications for both the Mississippi economy and the specific initiatives of the Mississippi's Toughest Kids Foundation. By ensuring that sales-related costs for the foundation are lowered through tax exemptions, the bill allows for greater funding flexibility towards the construction and operational needs of Camp Kamassa. As a result, the legislation fosters an environment where local nonprofits can thrive and better serve their community without the financial burden of taxes on necessary purchases.

Summary

House Bill 470 aims to amend Section 27-65-111 of the Mississippi Code to extend the repeal date of a sales tax exemption for sales of tangible personal property and services to the Mississippi's Toughest Kids Foundation. This exemption specifically supports the construction, furnishing, and equipping of facilities and infrastructure at Camp Kamassa located in Copiah County. By extending this exemption, the bill seeks to provide ongoing financial support to a nonprofit organization focused on improving the lives of children facing significant challenges.

Sentiment

The sentiment surrounding HB 470 has been largely positive, especially from proponents of children’s welfare programs and community support initiatives. Supporters argue that the bill is necessary to continue aiding vulnerable children through the resources and services provided at Camp Kamassa. Critics of tax exemptions for nonprofits, however, may argue for a more equitable distribution of fiscal responsibilities across all sectors. In the discussions leading to the vote, the bill received unanimous support, reflecting a broad consensus on its importance within legislative circles.

Contention

There were minimal points of contention regarding the passage of HB 470, as the bill did not significantly alter existing tax structures but rather extended an exemption that has previously been in place. The primary concern raised in discussions was about the sustainability and effectiveness of tax exemptions for nonprofits under changing economic conditions. Nonetheless, the overall tone remained supportive of the bill, highlighting its commitment to enhancing community infrastructure aimed at supporting youth.

Companion Bills

No companion bills found.

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