Mississippi 2024 Regular Session

Mississippi Senate Bill SB2492

Introduced
2/16/24  
Refer
2/16/24  
Engrossed
3/6/24  
Refer
3/11/24  
Enrolled
4/19/24  

Caption

Use tax; revise certain provisions regarding funds distributed to municipalities and counties for infrastructure purposes.

Impact

The implications of SB2492 are expected to be substantial for local governance in Mississippi. By permitting the use of tax revenue for a broader range of infrastructure projects, municipalities will gain increased flexibility in resource allocation. The bill aims to address long-standing maintenance issues associated with roads and water facilities, potentially leading to improved local infrastructure conditions. The availability of these funds could catalyze rapid developments, fostering enhanced municipal services without the need for additional state funding or tax increases on residents.

Summary

Senate Bill 2492 seeks to amend Section 27-67-35 of the Mississippi Code by expanding the permissible use of use tax revenue by municipalities and counties. Specifically, the bill allows these local governments to allocate such funds for personal property or equipment used in the repair, maintenance, and reconstruction of roads, streets, and bridges, as well as for enhancements to water and sewer infrastructure, including stormwater and drainage improvements. This legislative change reflects a significant shift in contractual autonomy for local entities towards managing infrastructure directly connected to community safety and functionality.

Sentiment

The sentiment surrounding Senate Bill 2492 appears to be largely positive among local government officials and advocacy groups focused on infrastructure development. Supporters argue that empowering municipalities with the authority to utilize tax revenues in this manner represents a pragmatic approach to addressing pressing infrastructural needs across the state. However, there remains a nuanced apprehension regarding the management of these funds and the potential for misallocation, which some critics voice as a concern regarding oversight and accountability.

Contention

Despite the overall approval, SB2492 is not without its points of contention. Critics may argue that without stringent guidelines in place, the usage of funds could lead to disparities in infrastructure quality across different municipalities, particularly those with fewer resources. Furthermore, questions about the administrative burden on local governments to effectively manage these new funds are likely to arise, especially in smaller municipalities that may lack the necessary infrastructure experience.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2842

Use tax; revise provisions regarding special infrastructure assistance funds for muninicpalities and counties.

MS HB545

Use tax; require PEER to provide certain reporting concerning expenditures of tax by municipalities and counties.

MS SB2857

Use tax; revise standards for municipality's eligibility to receive monies from special fund for infrastructure assistance.

MS SB2408

Law enforcement pursuits; require municipalities and counties to develop policies regarding.

MS HB1089

State budget; revise provisions of several FY 23 funds and authorize reimbursement of certain costs of MDA.

MS HB1233

Sales tax; increase diversion to municipalities and create diversion to counties.

MS HB1211

Counties and municipalities; authorize to enter into certain agreement when utilizing certain federal funds.

MS HB1734

Use tax; revise distribution of revenue, provide income tax credit for employer making payments for employee dependent care.

MS HB604

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

MS HB1453

Appropriation; DFA for distribution to counties and municipalities for water/sewer infrastructure projects authorized under ARPA.

Similar Bills

MS HB1620

Use tax; revise certain provisions regarding funds distributed to municipalities and counties for infrastructure assistance.

MS HB984

Use tax; revise provisions regarding use of funds distributed to municipalities/counties for infrastructure assistance.

MS HB1

"Build Up Mississippi Act"; create.

MS SB2842

Use tax; revise provisions regarding special infrastructure assistance funds for muninicpalities and counties.

MS SB2857

Use tax; revise standards for municipality's eligibility to receive monies from special fund for infrastructure assistance.

MS HB545

Use tax; require PEER to provide certain reporting concerning expenditures of tax by municipalities and counties.

MS HB1108

Taxation; authorize income tax credit for certain railroad expenditures, allow ad valorem tax exemption for certain property.

MS SB3163

Income tax; authorize credit for certain expenditures for railroad reconstruction or replacement or new rail infrastructure.