Mississippi 2024 Regular Session

Mississippi House Bill HB1623

Introduced
2/19/24  
Refer
2/19/24  
Engrossed
3/14/24  
Refer
3/22/24  

Caption

Tourism project sales tax incentive program; bring forward sections of law relating to.

Impact

If enacted, the bill will modify existing statutes concerning tourism development by providing a structured incentive program designed to bolster economic growth through tourism. The MDA will oversee the application process, ensuring that only projects meeting stringent criteria — such as minimum investments — qualify for the program. This initiative seeks to enhance the state's attractiveness as a tourism destination, promoting investments that create jobs and stimulate local economies.

Summary

House Bill 1623 aims to bring forward certain sections of Mississippi code that pertain to a sales tax incentive program for tourism-related projects administered by the Mississippi Development Authority (MDA). The bill outlines the criteria for what constitutes a 'tourism project,' which can include various entertainment and lodging establishments that meet specific investment thresholds. Approved participants can receive a portion of the sales tax revenue generated by their projects as a financial incentive, up to a maximum of 30% of their approved project costs over a period of fifteen years.

Sentiment

The sentiment surrounding HB 1623 appears to be generally positive, particularly among those in the tourism and hospitality industries who see it as beneficial to economic development in Mississippi. Proponents argue that the incentive structure will help attract significant private investments in tourism, leading to more job opportunities and increased revenue for local communities. However, there may be concerns regarding the sustainability of funding for such incentives and the long-term implications for state revenue.

Contention

Notable points of contention around HB 1623 include the long-term financial implications of the sales tax incentives on state income and the potential for inequities in how benefits are distributed across various regions. Critics argue that relying on sales tax incentives may lead to uneven development and that funds could be better spent on broader state services rather than narrowly focused tourism projects. Additionally, limitations on the types of approved projects may also limit opportunities for small businesses and local enterprises.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2709

Tourism project sales tax incentive program; include certain hotel projects in.

MS HB396

Tourism Project Sales Tax Incentive Program; extend authority of MDA to approve participants for projects.

MS HB1192

Tourism project sales tax incentive program; extend authority of MDA to approve participants for projects.

MS HB792

Hotel construction projects; authorize sales tax incentive for.

MS HB604

New programs funded with ARPA funds; revise certain provisions and bring forward sections of.

MS SB2808

Mississippi Flexible Tax Incentive Act; bring forward code sections for the purpose of possible amendment.

MS SB2695

Tourism Project Incentive Program; extend deadline for MDA issuance of certificates approving participants.

MS HB991

Medicaid; bring forward sections of law for possible amendment.

MS HB1166

Sales tax; bring forward certain sections of law authorizing various exemptions.

MS HB990

Medicaid; bring forward sections of law for possible amendment.

Similar Bills

MS SB2854

Tourism project sales tax incentive program; revise various provisions of.

MS HB1523

Tourism project sales tax incentive program; delete prohibition against gaming establishments, bring forward sections of law.

MS HB1241

Tourism project incentive program; increase minimum private investment for certain projects and extend application deadline.

MS SB2759

Tourism project sales tax incentive program; include certain hotel projects in.

MS SB2709

Tourism project sales tax incentive program; include certain hotel projects in.

MS SB2510

Gaming; include online, interactive and computerized versions thereof, increase penalties, and authorize forfeiture.

MS HB1128

Mississippi Arts and Entertainment Center lease contract; remove requirement that the leasing nonprofit organization shall be responsible for utility payments.

MS SB2874

Mississippi Arts and Entertainment Center; revise lease or contract requirements for the operation of.