Mississippi 2024 Regular Session

Mississippi Senate Bill SB2889

Introduced
2/19/24  
Refer
2/19/24  

Caption

Preschool and prekindergarten tax credit; expand for contributions to programs serving three-year-old children.

Impact

By enabling tax credits for these contributions, SB2889 is expected to increase financial support for preschool and prekindergarten programs, which can be critical for educational development in the early years of a child's life. The expansion of these tax credits may encourage more individuals and corporations to contribute, aligning with state goals to improve early childhood education and care. Additionally, the bill mandates that any contributions must be verified by the Mississippi Department of Revenue, ensuring accountability in the utilization of funds. This could enhance trust in the funding process and, consequently, improve educational outcomes.

Summary

Senate Bill 2889 proposes amendments to Section 27-7-22.37 of the Mississippi Code, focusing on expanding tax credits for contributions made to preschool and prekindergarten programs that serve children aged three years and older. This bill aims to broaden the scope of eligible programs that can receive contributions, ultimately allowing for enhanced early childhood education across the state. The bill sets a maximum contribution limit, which totals up to One Million Dollars per contributor, thereby incentivizing financial support for early education initiatives.

Contention

One notable point of contention surrounding SB2889 is the potential for budget implications as the state may need to adjust its fiscal planning to accommodate increased tax credits. Detractors may argue that while the intention to improve education is commendable, the financial burden on state revenue could adversely affect funding for other essential services. Moreover, discussions about the effectiveness of utilizing tax incentives as a means to fund education programs often arise, questioning whether these tax credits yield significant benefits compared to direct funding allocations.

Companion Bills

No companion bills found.

Similar Bills

MS SB2148

Preschool and prekindergarten tax credit; expand for contributions to programs serving three-year-old children.

MS HB875

Mississippi Universal Prekindergarten Program Act of 2022; enact to require for children four years of age.

MS HB1704

Appropriations; revise certain FY 2024 appropriations and direct transfers.

MS SB2825

Appropriations; revise certain FY2024 appropriations, fund authority and transfers.

MS HB1340

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MS HB101

Mississippi Universal Prekindergarten Program Act of 2022; create.

MS HB1042

Early Learning Collaborative Act of 2013; require study of by MDE to include certain effects.(PEER bill).

MS HB1134

Early Learning Collaboratives; expand to provide in every school district by the start of the 2029-2030 school year.