Mississippi 2023 Regular Session

Mississippi House Bill HB1169

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
2/1/23  
Refer
2/13/23  
Enrolled
3/20/23  

Caption

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

Impact

The amendment to Section 27-7-45 of the Mississippi Code represents a significant change in the financial responsibilities of state and local government employees. By allowing a graduated withholding option, the bill seeks to ease the burden on individuals who may experience financial difficulties in settling their tax liabilities. This measure could potentially lead to improved compliance with tax laws as it offers a less severe immediate financial repercussion for those falling behind on their tax obligations. The bill also emphasizes the importance of ensuring that employees remain accountable for their tax dues while providing some leniency.

Summary

House Bill 1169 amends the Mississippi Code to introduce a revised method for collecting delinquent state income tax from public officers and employees. Specifically, the bill stipulates that if state officers or employees do not pay their income taxes by August 15 following the due date, they have the option to withhold only 25% of their wages, rather than the full amount, to satisfy their tax liabilities. This adjustment aims to provide some degree of financial flexibility to public employees while ensuring tax obligations are met.

Sentiment

General sentiment surrounding HB 1169 appears to be supportive, with legislators recognizing the necessity of balancing fiscal responsibility and personal financial challenges faced by public officers. The adjustment to the tax withholding approach has been seen as a reasonable compromise, indicating a readiness to assist public employees in meeting their financial obligations without imposing excessive hardship. That said, some concerns may linger regarding the potential impact on state revenues and the precedent it sets for tax collection policy.

Contention

Some points of contention relate to the potential implications of allowing officers and employees to choose a lesser amount to be withheld. Critics could argue that this option may create opportunities for tax evasion or result in decreased revenue for the state if employees opt for the reduced withholding. Conversely, supporters assert that it ensures fairness and provides necessary support during difficult financial times. The balance between enforcing tax compliance and being empathetic to public employees' financial challenges is at the heart of the legislative discussions around this bill.

Companion Bills

No companion bills found.

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