Mississippi 2025 Regular Session

Mississippi House Bill HB1902

Introduced
2/26/25  
Refer
2/26/25  
Engrossed
2/26/25  
Refer
3/4/25  

Caption

Taxation; revise various tax credits.

Impact

The implementation of HB1902 can be expected to enhance the financial support for charitable organizations operating in Mississippi by increasing the tax benefits available to taxpayers who contribute. This legislative update seeks to create a more attractive environment for individuals and businesses to support local charities, particularly those involved in aiding children and families. Additionally, it extends deadlines for certain tax benefits, further encouraging contributions, which could lead to a ripple effect of increased community support and improved resources for local charitable efforts.

Summary

House Bill 1902 aims to amend various sections of the Mississippi Code related to tax credits and their allocation for contributions made to eligible charitable organizations. Notably, the bill seeks to increase the maximum aggregate amount of tax credits that can be allocated by the Mississippi Department of Revenue per calendar year and adjusts provisions related to the ad valorem tax credit for contributions made to such organizations. Specifically, the proposed changes would significantly influence the tax structure regarding how charitable contributions are incentivized within the state.

Sentiment

The sentiment surrounding HB1902 appears to be largely positive among supporters, who view the legislation as a significant step towards bolstering resources for charitable organizations in Mississippi. Advocates argue that by increasing the available tax credits, the bill could foster a culture of giving while alleviating some financial pressure on local charities. However, some skepticism may exist regarding the sustainability of increased credits in the long term and whether the anticipated influx of contributions will materialize as expected. Overall, sentiment leans towards optimism but acknowledges the uncertainties inherent in such fiscal policy adjustments.

Contention

Discussion points on HB1902 primarily hinge on the allocation limits for tax credits, with some stakeholders concerned about the fairness and potential for certain organizations to dominate received benefits. Critics may argue that while the intention to support charitable organizations is commendable, it must be balanced with fiscal responsibility and equity among various types of organizations. Should the bill pass, ongoing monitoring and evaluation will be necessary to ensure that the intended beneficiaries are receiving adequate support without causing disruptive shifts in the tax landscape.

Companion Bills

No companion bills found.

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