l9n/ Mississippi

2019 Regular Session

Senate Bill 2271

Tax exemptions; revise the requirements that a data center must meet to be eligible for.

Became law as Chapter 396, Laws of 2019, signed March 22, 2019, 60 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-113-21, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "BUSINESS ENTERPRISE" TO REDUCE THE REQUIREMENTS NECESSARY FOR A DATA CENTER TO BE INCLUDED IN SUCH DEFINITION; TO REVISE THE DEFINITION OF THE TERM "STATE TAX" TO INCLUDE INCOME TAXES AND FRANCHISE TAXES IN THE TAXES FROM WHICH A DATA CENTER MAY BE EXEMPTED UNDER THIS ARTICLE; TO AMEND SECTION 57-113-25, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT BUSINESS ENTERPRISES SHALL BE EXEMPT FROM STATE TAXES FOR A PERIOD OF TEN YEARS AFTER CERTIFICATION FROM THE MISSISSIPPI DEVELOPMENT AUTHORITY DESIGNATING THE BUSINESS ENTERPRISE AS ELIGIBLE FOR THE TAX EXEMPTIONS AUTHORIZED BY THIS ARTICLE; TO AMEND SECTION 27-65-107, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION THE SALE OF CERTAIN UTILITIES TO DATA CENTERS THAT FALL WITHIN THE DEFINITION OF THE TERM "BUSINESS ENTERPRISE"; TO AMEND SECTIONS 27-7-21, 27-13-5 AND 27-13-7, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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

Its course

January 21 to March 22, 2019, 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 action11 actions on 8 days

In the SenateJan 21 to Feb 2535 days

FinanceJan 21 to Feb 2131 days

In the House of RepresentativesFeb 25 to Mar 1215 days

Ways and MeansFeb 26 to Mar 1214 days

With the GovernorMar 12 to Mar 2210 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 Jan 21 – Feb 25

  1. Jan 21Referred to the Senate committee on Finance
  2. Feb 21Reported from committee in the Senate: title sufficient, do pass
  3. Feb 25Passed the Senate

In the House of Representatives Feb 26 – Mar 12

  1. Feb 26Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 12Reported from committee in the House: title sufficient, do pass
  4. Passed the House

To the Governor Mar 13 – Mar 22

  1. Mar 13Returned to the Senate for enrolling
  2. Mar 19Enrolled bill signed in the Senate
  3. Enrolled bill signed in the House
  4. Mar 22Approved by the Governor
All 11 actions, as published
  1. Jan 21Referred To FinanceSenate
  2. Feb 21Title Suff Do PassSenate
  3. Feb 25PassedSenate
  4. Feb 26Transmitted To HouseSenate
  5. Feb 26Referred To Ways and MeansHouse of Representatives
  6. Mar 12Title Suff Do PassHouse of Representatives
  7. Mar 12PassedHouse of Representatives
  8. Mar 13Returned For EnrollingHouse of Representatives
  9. Mar 19Enrolled Bill SignedSenate
  10. Mar 19Enrolled Bill SignedHouse of Representatives
  11. Mar 22Approved by GovernorGovernor