Mississippi 2023 Regular Session

Mississippi Senate Bill SB2879

Introduced
1/16/23  
Refer
1/16/23  

Caption

Restrictions, prohibitions and civil remedies against officers of the IRS for actions against Mississippi citizens; provide.

Impact

The bill mandates that state courts and law enforcement agencies in Mississippi are required to protect citizens from enforcement actions by IRS agents that violate the stipulations of this act. Additionally, the Mississippi Department of Finance and Administration is tasked with compiling quarterly reports detailing IRS inquiries concerning state residents, thereby promoting transparency in federal interactions. This measure could significantly reshape interactions between the state's residents and federal tax officials, potentially complicating tax enforcement.

Summary

Senate Bill 2879 seeks to establish protections for Mississippi residents against actions taken by the Internal Revenue Service (IRS). The bill specifically aims to create restrictions and prohibitions on IRS agents, employees, and contractors concerning interactions with citizens of Mississippi, making certain federal laws or regulations invalid within the state. This legislative act encompasses a broad range of provisions intended to fortify the rights of taxpayers and to shield them from perceived misconduct by federal tax officials.

Contention

Notable contention arises from provisions allowing Mississippi citizens to seek civil remedies against IRS personnel for discriminatory actions or retaliatory measures. The bill establishes grounds for citizens to pursue legal action if they believe IRS actions are based on their political affiliations, ideologies, or beliefs. This aspect of the bill has raised concerns over its implications for federal-state relations and the potential for undermining established federal authority in tax matters. Critics argue that such stipulations may foster an environment of conflict between state laws and federal regulations, ultimately complicating the enforcement of tax laws.

Companion Bills

No companion bills found.

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