Mississippi 2024 Regular Session

Mississippi Senate Bill SB2914

Introduced
2/19/24  
Refer
2/19/24  

Caption

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

Impact

The implementation of SB2914 is expected to bolster funding for state maintenance and capacity-building projects, particularly in the realms of transportation and infrastructure. By ensuring that a designated percentage of use tax revenue and gaming fees go directly into specific project funds, the bill promotes targeted investments in state initiatives aimed at improving public facilities and safety. This approach could enhance the efficiency of state-funded projects and potentially attract federal matching funds for highway infrastructural improvements as stated in the bill.

Summary

Senate Bill 2914 aims to enhance Mississippi's financial resources by amending existing sections of the Mississippi Code. Primarily, it directs that 10% of state use tax revenue be allocated to the newly established 2022 Capacity Project Fund. This fund is intended to support various capacity projects which may include infrastructure development and maintenance efforts across the state. Additionally, the bill stipulates that a portion of the gaming license fees collected in Mississippi shall be funneled into the 2022 Maintenance Project Fund. The bill underscores a strategic approach to improve funding sources for critical public projects.

Contention

Despite its potential benefits, SB2914 could generate debate among state lawmakers and constituents. Critics may argue that allocating tax revenues to these specific funds could limit flexibility in budgetary expenditures, affecting how funds can be utilized to address various urgent state needs. Additionally, there may be concerns regarding the sustainability of such funding sources, especially if the state's economic conditions change or if gaming revenues fluctuate. Discussions on the effectiveness of this earmarked funding approach versus more generalized funding strategies will likely arise as stakeholders assess the bill's long-term implications.

Companion Bills

No companion bills found.

Previously Filed As

MS HB999

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

MS HB1066

Mississippi Outdoor Stewardship Trust Fund; remove requirement that projects that acquire property shall not be considered until July 1, 2024.

MS SB2571

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

MS HB792

Hotel construction projects; authorize sales tax incentive for.

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.

MS SB2473

Sales tax; increase distribution to municipalities, and extend Educational Facilities Revolving Loan Fund repealer.

MS HB973

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

MS HB258

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

MS HB1734

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

Similar Bills

MS SB2906

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

MS SB2564

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

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.

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

MS SB2571

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

MS HB531

Mississippi Tax Freedom Act of 2022; create.