Mississippi 2023 Regular Session

Mississippi Senate Bill SB2571

Introduced
1/16/23  
Refer
1/16/23  

Caption

State Highway Fund; provide annual income tax and monthly sales and use tax distributions to.

Impact

The implications of SB2571 are significant for the governance of Mississippi's transportation funding. By changing the allocation of tax revenues, it ensures that more consistent and predictable funds are directed toward the State Highway Fund. This shift could lead to improved road conditions and better infrastructure management. Additionally, it has the potential to impact budget planning at the state level, ensuring that more resources are dedicated to essential transportation needs without relying entirely on one-off funds.

Summary

Senate Bill 2571 aims to enhance the funding for the State Highway Fund by implementing a systematic allocation of tax revenues from both income and sales taxes. Specifically, the bill mandates an annual distribution of a percentage of the total income tax revenue collected for the prior calendar year into the State Highway Fund. Additionally, it modifies existing sales tax regulations, directing a monthly distribution of a percentage of sales tax revenue collected in the prior month into the same fund. This structured approach intends to provide a stable financial resource for state highways and infrastructure improvements.

Contention

Points of contention surrounding SB2571 may center on the potential impact on other budgetary areas. Critics might argue that diverting income and sales tax revenues to the highway fund could constrict funding for other state services, such as education or public safety. Additionally, as the bill involves amendments to existing tax laws, stakeholders involved in tax compliance and administration could express concerns over the administrative burden this might impose. Moreover, when determining the exact percentage of tax revenue to allocate to the highway fund, there could be varied opinions on what is considered adequate funding levels.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

MS HB4076

Sales tax and income tax; revise certain sales tax provisions, phase out individual income tax.

MS HB258

Educational Facilities Revolving Loan Fund; extend repealers on statutes relating to sales tax distribution and state public school building fund.

MS SB3164

Taxation; cut grocery tax by 2%, phase out 4% income tax bracket, cut General Fund portion of car tag fees, and give rebate.

MS HB1992

Sales tax and income tax; revise certain sales tax rates and diversions, phase out individual income tax.

MS HB973

Sales tax; divert certain sales tax revenue to special fund for state park improvements.

MS SB2473

Sales tax; increase distribution to municipalities, and extend Educational Facilities Revolving Loan Fund repealer.

MS SB3001

Sales tax; exempt retail sales of groceries, and adjust distribution to avoid impact on municipalities.

MS HB1701

Taxes, various; bring forwards sections of law authorizing and providing for distribution of revenue.

MS SB2906

Use tax revenue; deposit 10% into State Highway Fund for construction, reconstruction, repair or maintenance of highways.

Similar Bills

MS SB3164

Taxation; cut grocery tax by 2%, phase out 4% income tax bracket, cut General Fund portion of car tag fees, and give rebate.

MS HB1628

"MS Student Funding Formula"; clarify provision that requires deposit of certain tax revenue into the Education Enhancement Fund does not repeal.

MS HB962

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB442

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB292

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS SB2473

Sales tax; increase distribution to municipalities, and extend Educational Facilities Revolving Loan Fund repealer.

MS HB95

Sales tax; create diversion to the Pearl River Valley Water Supply District.

MS HB612

Sales tax; create diversion to counties.