l9n/ Mississippi

2021 Regular Session

House Bill 1446

Income tax; allow deduction for Back to Business Mississippi Grant Program eligible expenses.

Became law as Chapter 443, Laws of 2021, signed April 14, 2021, 51 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-121-7, MISSISSIPPI CODE OF 1972, TO ALLOW AN INCOME TAX DEDUCTION FOR OTHERWISE DEDUCTIBLE EXPENSES IF THE PAYMENT FOR SUCH EXPENSES IS MADE WITH THE GRANT OR LOAN PROGRAM OF THE PAYCHECK PROTECTION PROGRAM AS AUTHORIZED UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT AND THE CONSOLIDATED APPROPRIATIONS ACT OF 2021, THE COVID-19 ECONOMIC INJURY DISASTER LOAN PROGRAM, THE 2020 COVID-19 MISSISSIPPI BUSINESS ASSISTANCE ACT, AND/OR THE RENTAL ASSISTANCE GRANT PROGRAM, AND SUCH EXPENSES ARE ALLOWED AS DEDUCTIONS FOR FEDERAL INCOME TAX PURPOSES; 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 22 to April 14, 2021, 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 action19 actions on 14 days

In the House of RepresentativesFeb 22 to Feb 242 days

Ways and MeansFeb 22 to Feb 220 days

In the SenateFeb 24 to Mar 1620 days

FinanceMar 9 to Mar 112 days

Back in the House of RepresentativesMar 16 to Mar 3014 days

With the GovernorMar 30 to Apr 1415 days

Amendments

Each amendment offered, and what became of it.

  • Senate floor amendmentPending

  • Senate floor amendmentPending

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 22 – Feb 24

  1. Feb 22Referred to the House committee on Ways and Means
  2. Reported from committee in the House: title sufficient, do pass
  3. Feb 24Passed the House

In the Senate Feb 25 – Mar 16

  1. Feb 25Sent to the Senate
  2. Mar 9Referred to the Senate committee on Finance
  3. Mar 11Reported from committee in the Senate: title sufficient, do pass
  4. Mar 16Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 17 – Mar 30

  1. Mar 17Returned to the House to concur in the Senate's amendments
  2. Mar 19Declined in the House to concur, and invited a conference
  3. Mar 23Conferees named in the House: Lamar, Steverson and Massengill
  4. Mar 24Conferees named in the Senate: Harkins, Johnson and England
  5. Mar 27Conference report filed in the Senate
  6. Conference report filed in the House
  7. Mar 28Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. Mar 30Enrolled bill signed in the House

To the Governor Mar 30 – Apr 14

  1. Mar 30Enrolled bill signed in the Senate
  2. Apr 14Approved by the Governor
All 19 actions, as published
  1. Feb 22Referred To Ways and MeansHouse of Representatives
  2. Feb 22Title Suff Do PassHouse of Representatives
  3. Feb 24PassedHouse of Representatives
  4. Feb 25Transmitted To SenateHouse of Representatives
  5. Mar 9Referred To FinanceSenate
  6. Mar 11Title Suff Do PassSenate
  7. Mar 16AmendedSenate
  8. Mar 16Passed As AmendedSenate
  9. Mar 17Returned For ConcurrenceSenate
  10. Mar 19Decline to Concur/Invite ConfHouse of Representatives
  11. Mar 23Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  12. Mar 24Conferees Named Harkins,Johnson,EnglandSenate
  13. Mar 27Conference Report FiledSenate
  14. Mar 27Conference Report FiledHouse of Representatives
  15. Mar 28Conference Report AdoptedHouse of Representatives
  16. Mar 28Conference Report AdoptedSenate
  17. Mar 30Enrolled Bill SignedHouse of Representatives
  18. Mar 30Enrolled Bill SignedSenate
  19. Apr 14Approved by GovernorGovernor