l9n/ Mississippi

2013 Regular Session

House Bill 591

Headquarters sales tax exemption and income tax credit; revise number of jobs necessary to qualify for, provide new exemption and credit.

Became law as Chapter 571, Laws of 2013, signed April 26, 2013, 95 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO LOWER TO 20 THE NUMBER OF JOBS THAT MUST BE CREATED AT THE HEADQUARTERS OF A COMPANY TRANSFERRING OR ESTABLISHING ITS NATIONAL OR REGIONAL HEADQUARTERS FROM WITHIN OR WITHOUT THIS STATE IN ORDER FOR THE COMPANY TO BE ELIGIBLE FOR THE SALES TAX EXEMPTION ON SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF, OR IMPROVEMENTS TO, ITS HEADQUARTERS BUILDING; TO AUTHORIZE A SALES TAX EXEMPTION FOR SALES OF COMPONENT MATERIALS USED IN THE CONSTRUCTION OF A BUILDING, OR ANY ADDITION OR IMPROVEMENT THEREON, AND SALES OF MACHINERY AND EQUIPMENT NOT LATER THAN THREE MONTHS AFTER THE COMPLETION OF THE BUILDING, ADDITION OR IMPROVEMENT THEREON, TO BE USED THEREIN, FOR ANY COMPANY EXPANDING OR MAKING ADDITIONS AFTER JANUARY 1, 2013, TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI AND CREATING A MINIMUM OF TWENTY NEW JOBS AT THE HEADQUARTERS AS A RESULT OF THE EXPANSION OR ADDITIONS; TO AMEND SECTION 57-73-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DEPARTMENT OF REVENUE, RATHER THAN THE MISSISSIPPI DEVELOPMENT AUTHORITY, SHALL ESTABLISH CRITERIA AND PRESCRIBE PROCEDURES TO DETERMINE IF A COMPANY QUALIFIES AS A NATIONAL OR REGIONAL HEADQUARTERS FOR THE PURPOSE OF RECEIVING THE ADDITIONAL INCOME TAX CREDIT AUTHORIZED FOR A COMPANY TRANSFERRING OR ESTABLISHING ITS NATIONAL OR REGIONAL HEADQUARTERS FROM WITHIN OR WITHOUT THIS STATE; TO AUTHORIZE AN ADDITIONAL INCOME TAX CREDIT FOR ANY COMPANY EXPANDING OR MAKING ADDITIONS AFTER JANUARY 1, 2013, TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI AND CREATING A MINIMUM OF TWENTY NEW JOBS AS A RESULT OF THE EXPANSION OR ADDITIONS; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 21 to April 26, 2013, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action20 actions on 16 days

In the House of RepresentativesJan 21 to Feb 2737 days

Ways and MeansJan 21 to Feb 2535 days

In the SenateFeb 27 to Mar 1920 days

FinanceMar 4 to Mar 1410 days

Back in the House of RepresentativesMar 19 to Apr 1022 days

With the GovernorApr 10 to Apr 2616 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 19

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 21 – Feb 27

  1. Jan 21Referred to the House committee on Ways and Means
  2. Feb 25Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Feb 27Committee substitute adopted in the House
  4. Passed the House

In the Senate Mar 1 – Mar 19

  1. Mar 1Sent to the Senate
  2. Mar 4Referred to the Senate committee on Finance
  3. Mar 14Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 19Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 20 – Apr 10

  1. Mar 20Returned to the House to concur in the Senate's amendments
  2. Mar 21Declined in the House to concur, and invited a conference
  3. Mar 25Conferees named in the House: Smith (39th), Rogers (61st) and Mayo
  4. Mar 27Conferees named in the Senate: Fillingane, Kirby and Harkins
  5. Mar 28Conference report filed in the Senate
  6. Conference report filed in the House
  7. Mar 29Conference report adopted in the House
  8. Mar 31Conference report adopted in the Senate
  9. Apr 10Enrolled bill signed in the House

To the Governor Apr 10 – Apr 26

  1. Apr 10Enrolled bill signed in the Senate
  2. Apr 26Approved by the Governor
All 20 actions, as published
  1. Jan 21Referred To Ways and MeansHouse of Representatives
  2. Feb 25Title Suff Do Pass Comm SubHouse of Representatives
  3. Feb 27Committee Substitute AdoptedHouse of Representatives
  4. Feb 27PassedHouse of Representatives
  5. Mar 1Transmitted To SenateHouse of Representatives
  6. Mar 4Referred To FinanceSenate
  7. Mar 14Title Suff Do Pass As AmendedSenate
  8. Mar 19AmendedSenate
  9. Mar 19Passed As AmendedSenate
  10. Mar 20Returned For ConcurrenceSenate
  11. Mar 21Decline to Concur/Invite ConfHouse of Representatives
  12. Mar 25Conferees Named Smith (39th),Rogers (61st),MayoHouse of Representatives
  13. Mar 27Conferees Named Fillingane,Kirby,HarkinsSenate
  14. Mar 28Conference Report FiledSenate
  15. Mar 28Conference Report FiledHouse of Representatives
  16. Mar 29Conference Report AdoptedHouse of Representatives
  17. Mar 31Conference Report AdoptedSenate
  18. Apr 10Enrolled Bill SignedHouse of Representatives
  19. Apr 10Enrolled Bill SignedSenate
  20. Apr 26Approved by GovernorGovernor