l9n/ Mississippi

2013 Regular Session

Senate Bill 2846

Headquarters sales tax and job tax credit; revise number of jobs necessary to qualify for.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 19, 2013. The 2013 session has ended.

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 PROVIDE AN EXEMPTION FROM SALES TAXATION ON SALES OF COMPONENT MATERIALS USED BY A COMPANY IN MAKING ADDITIONS OR IMPROVEMENTS TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI IF THE COMPANY CREATES A MINIMUM OF 20 NEW JOBS AT THE HEADQUARTERS AS A RESULT OF THE EXPANSION OR ADDITION; TO AMEND SECTION 57-73-21, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A JOB TAX CREDIT FOR ANY COMPANY EXPANDING OR MAKING ADDITIONS TO ITS NATIONAL OR REGIONAL HEADQUARTERS WITHIN THE STATE OF MISSISSIPPI IF A MINIMUM OF 20 NEW JOBS ARE CREATED; 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 JOB TAX CREDIT; 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 Senate

4 co-sponsors

Tommy A. Gollott, David Parker, Melanie Sojourner, Michael Watson

Its course

February 15 to March 19, 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 action7 actions on 6 days

In the SenateFeb 15 to Feb 2712 days

FinanceFeb 15 to Feb 2611 days

In the House of RepresentativesFeb 27 to Mar 19 · stopped20 days

Ways and MeansMar 8 to Mar 19 · stopped11 days

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 Senate Feb 15 – Feb 27

  1. Feb 15Referred to the Senate committee on Finance
  2. Feb 26Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 27Committee substitute adopted in the Senate
  4. Passed the Senate

In the House of Representatives Feb 28 – Mar 19

  1. Feb 28Sent to the House
  2. Mar 8Referred to the House committee on Ways and Means
  3. Mar 19Died in committee in the House
All 7 actions, as published
  1. Feb 15Referred To FinanceSenate
  2. Feb 26Title Suff Do Pass Comm SubSenate
  3. Feb 27Committee Substitute AdoptedSenate
  4. Feb 27PassedSenate
  5. Feb 28Transmitted To HouseSenate
  6. Mar 8Referred To Ways and MeansHouse of Representatives
  7. Mar 19Died In CommitteeHouse of Representatives