l9n/ Mississippi

2021 Regular Session

Senate Bill 2843

Tax; phase out June 25 deadline for taxpayers with average liability of at least $50,000 to remit 75% of June liability.

Did not become law. It stopped in the Senate on March 29, 2021. The 2021 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-309, MISSISSIPPI CODE OF 1972, TO PHASE OUT, BY JULY 1, 2024, THE REQUIREMENT THAT EMPLOYERS WITH AN AVERAGE MONTHLY WITHHOLDING TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR REMIT, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE WITHHOLDING TAX LIABILITY FOR THE CURRENT TAXABLE YEAR OR AT LEAST 75% OF THEIR JUNE WITHHOLDING TAX LIABILITY FOR THE PRECEDING TAXABLE YEAR; TO AMEND SECTION 27-65-33, MISSISSIPPI CODE OF 1972, TO PHASE OUT, BY JULY 1, 2024, THE REQUIREMENT THAT TAXPAYERS WITH AN AVERAGE MONTHLY SALES TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR REMIT, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE SALES TAX LIABILITY FOR THE CURRENT TAXABLE YEAR OR AT LEAST 75% OF THEIR JUNE SALES TAX LIABILITY FOR THE PRECEDING TAXABLE YEAR; TO AMEND SECTION 27-67-17, MISSISSIPPI CODE OF 1972, TO PHASE OUT, BY JULY 1, 2024, THE REQUIREMENT THAT EMPLOYERS WITH AN AVERAGE MONTHLY USE TAX LIABILITY OF AT LEAST $50,000.00 FOR THE PRECEDING CALENDAR YEAR REMIT, ON OR BEFORE JUNE 25, AT LEAST 75% OF THEIR ESTIMATED JUNE USE TAX LIABILITY FOR THE CURRENT TAXABLE YEAR OR AT LEAST 75% OF THEIR JUNE USE TAX LIABILITY FOR THE PRECEDING TAXABLE YEAR; 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 18 to March 29, 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 action15 actions on 13 days

In the SenateJan 18 to Feb 1124 days

FinanceJan 18 to Feb 114 days

In the House of RepresentativesFeb 11 to Mar 926 days

Ways and MeansFeb 23 to Mar 27 days

Back in the SenateMar 9 to Mar 29 · stopped20 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Mar 9

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 18 – Feb 11

  1. Jan 18Referred to the Senate committee on Finance
  2. Feb 1Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 11Committee substitute adopted in the Senate
  4. Passed the Senate

In the House of Representatives Feb 12 – Mar 9

  1. Feb 12Sent to the House
  2. Feb 23Referred to the House committee on Ways and Means
  3. Mar 2Reported from committee in the House: title sufficient, do pass as amended
  4. Mar 8Read the third time in the House
  5. Mar 9Amended in the House
  6. Passed the House as amended

Back in the Senate Mar 10 – Mar 29

  1. Mar 10Returned to the Senate to concur in the House's amendments
  2. Mar 17Declined in the Senate to concur, and invited a conference
  3. Mar 18Conferees named in the Senate: Harkins, Johnson and Parker
  4. Mar 23Conferees named in the House: Lamar, Steverson and Massengill
  5. Mar 29Died in conference in the Senate
All 15 actions, as published
  1. Jan 18Referred To FinanceSenate
  2. Feb 1Title Suff Do Pass Comm SubSenate
  3. Feb 11Committee Substitute AdoptedSenate
  4. Feb 11PassedSenate
  5. Feb 12Transmitted To HouseSenate
  6. Feb 23Referred To Ways and MeansHouse of Representatives
  7. Mar 2Title Suff Do Pass As AmendedHouse of Representatives
  8. Mar 8Read the Third TimeHouse of Representatives
  9. Mar 9AmendedHouse of Representatives
  10. Mar 9Passed As AmendedHouse of Representatives
  11. Mar 10Returned For ConcurrenceHouse of Representatives
  12. Mar 17Decline to Concur/Invite ConfSenate
  13. Mar 18Conferees Named Harkins,Johnson,ParkerSenate
  14. Mar 23Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  15. Mar 29Died In ConferenceSenate