l9n/ Mississippi

2016 Regular Session

House Bill 1561

Income tax and sales tax; revise method of collecting from officers and employees of the state and political subdivisions.

Did not become law. It stopped in the House of Representatives's Revenue and Expenditure General Bills Committee on February 23, 2016. The 2016 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-7-45 AND 27-7-55, MISSISSIPPI CODE OF 1972, TO REMOVE PROVISIONS THAT PROVIDE THAT IF ANY OFFICER OR EMPLOYEE OF THE STATE, OR ANY POLITICAL SUBDIVISION THEREOF, DOES NOT PAY STATE INCOME TAX BY AUGUST 15 AFTER THE TAX BECOMES DUE AND PAYABLE, THAT HIS WAGES, SALARY OR OTHER COMPENSATION SHALL BE WITHHELD AND PAID TO THE DEPARTMENT OF REVENUE UNTIL THE TAX IS PAID IN FULL; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY PURSUE ALL REMEDIES FOR COLLECTION THAT ARE AVAILABLE TO IT IN THE COLLECTION OF INCOME TAX OWED BY PERSONS WHO ARE NOT PUBLIC OFFICERS OR EMPLOYEES; TO PROVIDE THAT ANY ATTACHMENT OR GARNISHMENT MADE AGAINST SUCH PUBLIC OFFICER OR EMPLOYEE SHALL BE FOR AN AMOUNT OF 25% OF THE OFFICER'S OR EMPLOYEE'S DISPOSABLE EARNINGS OR THE AMOUNT OF THE OUTSTANDING TAX LIABILITY, WHICHEVER IS LESS; TO AMEND SECTION 27-65-40, MISSISSIPPI CODE OF 1972, TO REMOVE PROVISIONS THAT PROVIDE THAT IF ANY OFFICER OR EMPLOYEE OF THE STATE OF MISSISSIPPI, OR ANY POLITICAL SUBDIVISION THEREOF, DOES NOT PAY THE STATE SALES TAX FOR WHICH HE IS RESPONSIBLE TO PAY WITHIN TWO MONTHS AFTER THE SALES TAX BECOMES DUE AND PAYABLE, HE IS NOT ELIGIBLE TO RECEIVE ANY SALARY OR OTHER EMOLUMENTS OF OFFICE FROM THE STATE, OR FROM ANY POLITICAL SUBDIVISION THEREOF, UNTIL THE SALES TAX, INTEREST AND PENALTY, ARE PAID IN FULL; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY PURSUE ALL REMEDIES FOR COLLECTION THAT ARE AVAILABLE TO IT IN THE COLLECTION OF SALES TAX OWED BY PERSONS WHO ARE NOT PUBLIC OFFICERS OR EMPLOYEES; TO PROVIDE THAT ANY ATTACHMENT OR GARNISHMENT MADE AGAINST SUCH PUBLIC OFFICER OR EMPLOYEE SHALL BE FOR AN AMOUNT OF 25% OF THE OFFICER'S OR EMPLOYEE'S DISPOSABLE EARNINGS OR THE AMOUNT OF THE OUTSTANDING TAX LIABILITY, WHICHEVER IS LESS; TO AMEND SECTIONS 7-7-43 AND 85-3-4, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; 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

February 8 to February 23, 2016, 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 action2 actions on 2 days

In the House of RepresentativesFeb 8 to Feb 23 · stopped15 days

Revenue and Expenditure General BillsFeb 8 to Feb 23 · stopped15 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 House of Representatives Feb 8 – Feb 23

  1. Referred to the House committee on Revenue and Expenditure General Bills
  2. Died in committee in the House
All 2 actions, as published