Mississippi 2024 Regular Session

Mississippi Senate Bill SB2906

Introduced
2/19/24  
Refer
2/19/24  

Caption

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

Impact

The implementation of SB2906 is expected to have a significant impact on state laws related to tax revenue allocation. By formally designating a percentage of use tax revenue for highway funding, the bill aims to ensure a more consistent flow of resources to address infrastructure needs. This change could facilitate more effective budgeting for highway projects, helping to mitigate the existing backlog in maintenance and upgrades of state transportation facilities.

Summary

Senate Bill 2906 proposes an amendment to Section 27-67-31 of the Mississippi Code, mandating that 10% of the state's use tax revenue be allocated to the State Highway Fund. This funding is intended specifically for the construction, reconstruction, repair, or maintenance of state highways. The bill aims to enhance infrastructure funding by increasing the dedicated resources available for highway projects, responding to ongoing needs for road maintenance and development that are critical for the state's transportation system.

Contention

While the bill may be perceived positively by those advocating for better infrastructure, it might face scrutiny from opponents concerned about the implications for other funding sources. Critics may argue that earmarking a significant portion of tax revenue could limit financial flexibility in addressing various state needs beyond highway maintenance. Additionally, there could be debates over how this amendment affects previously established revenue distributions and whether it adequately addresses broader transportation funding challenges.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2571

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

MS HB999

Sales tax; deposit portion of revenue into the Mississippi Outdoor Stewardship Trust Fund.

MS HB973

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

MS HB1734

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

MS HB792

Hotel construction projects; authorize sales tax incentive for.

MS HB1728

Taxes; increase certain and use revenue to assist hospitals for uncompensated medical treatment services.

MS SB2852

Sales tax revenue generated in municipal historical hamlets; direct counties to allocate for benefit of such hamlets.

MS HB258

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

MS SB2860

Motor vehicle tags; remove portion of fees deposited to State General Fund, or rededicate to Ad Valorem Tax Reduction Fund.

MS HB292

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

Similar Bills

MS SB2564

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

MS SB2914

Use tax and gaming license fees; deposit portions into 2022 Capacity Project Fund and 2022 Maintenance Project Fund.

MS SB2078

Capitol complex Improvement District; increase DFA's borrowing authority and divert use tax revenue for.

MS HB1734

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

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.

CA SB1304

Prisons: release allowance.

CA AB2378

Income taxes: credit: employer: qualified wages.

CA AB1169

Personal income taxes: credit: employer: qualified wages.