l9n/ Mississippi

2023 Regular Session

House Bill 1671

Tax credits; revise certain existing and authorize additional.

Became law as Chapter 519, Laws of 2023, signed April 19, 2023, 63 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-22.43, MISSISSIPPI CODE OF 1972, WHICH PROVIDES AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR CONTRIBUTIONS MADE BY CERTAIN TAXPAYERS TO CERTAIN ELIGIBLE CHARITABLE ORGANIZATIONS UNDER THE PREGNANCY RESOURCE ACT, TO REVISE THE DEFINITION OF THE TERM "ELIGIBLE CHARITABLE ORGANIZATION"; TO REVISE CERTAIN PROVISIONS REGARDING THE AMOUNT OF CREDIT THAT MAY BE UTILIZED BY A TAXPAYER DURING A TAXABLE YEAR AND TO INCREASE THE AMOUNT OF CREDITS THAT MAY BE ALLOCATED BY THE DEPARTMENT OF REVENUE UNDER THIS SECTION; TO REVISE THE TAXPAYERS ELIGIBLE FOR AN AD VALOREM TAX CREDIT FOR SUCH CONTRIBUTIONS; TO AMEND SECTION 27-7-22.39, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES INCOME TAX CREDITS FOR VOLUNTARY CASH CONTRIBUTIONS TO QUALIFYING CHARITABLE ORGANIZATIONS AND QUALIFYING FOSTER CARE CHARITABLE ORGANIZATIONS, TO REVISE THE AMOUNT OF CREDIT THAT A TAXPAYER IS ALLOWED TO CLAIM FOR SUCH A VOLUNTARY CASH CONTRIBUTION; TO AUTHORIZE AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS BY TAXPAYERS TO ELIGIBLE TRANSITIONAL HOME ORGANIZATIONS; TO LIMIT THE AMOUNT OF THE TAX CREDIT; TO PROVIDE THAT UNUSED PORTIONS OF A TAX CREDIT MAY BE CARRIED FORWARD FOR FIVE CONSECUTIVE YEARS FROM THE CLOSE OF THE TAX YEAR IN WHICH THE CREDIT WAS EARNED; TO PROVIDE THE CRITERIA THAT AN ELIGIBLE TRANSITIONAL HOME ORGANIZATION MUST MEET IN ORDER FOR A CONTRIBUTION TO THE ORGANIZATION TO QUALIFY FOR A TAX CREDIT AUTHORIZED BY THIS ACT; TO AUTHORIZE AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS BY TAXPAYERS TO ELIGIBLE CHARITABLE ORGANIZATIONS; TO LIMIT THE AMOUNT OF THE TAX CREDIT; TO PROVIDE THAT UNUSED PORTIONS OF A TAX CREDIT MAY BE CARRIED FORWARD FOR FIVE CONSECUTIVE YEARS FROM THE CLOSE OF THE TAX YEAR IN WHICH THE CREDIT WAS EARNED; TO PROVIDE THE CRITERIA THAT AN ELIGIBLE CHARITABLE ORGANIZATION MUST MEET IN ORDER FOR A CONTRIBUTION TO THE ORGANIZATION TO QUALIFY FOR A TAX CREDIT AUTHORIZED BY THIS ACT; TO AUTHORIZE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS CLAIMING A FEDERAL INCOME TAX CREDIT FOR CERTAIN DEPENDENT CARE EXPENSES; TO PROVIDE THE AMOUNT OF THE 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 House of Representatives

7 co-sponsors

John Thomas "Trey" Lamar, III, Kevin Felsher, Brady Williamson, Steve Hopkins, Dan Eubanks, Randy P. Boyd, Tom Miles

Its course

February 15 to April 19, 2023, 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 action27 actions on 14 days

In the House of RepresentativesFeb 15 to Feb 216 days

Ways and MeansFeb 15 to Feb 150 days

In the SenateFeb 21 to Mar 1421 days

FinanceFeb 23 to Mar 1318 days

Back in the House of RepresentativesMar 14 to Mar 3117 days

With the GovernorMar 31 to Apr 1919 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives floor amendmentAdopted

    Adopted Feb 21

  • House of Representatives floor amendmentPending

  • House of Representatives floor amendmentPending

  • Senate committee amendmentAdopted

    Adopted Mar 14

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 15 – Feb 21

  1. Feb 15Referred to the House committee on Ways and Means
  2. Reported from committee in the House: title sufficient, do pass
  3. Feb 21Amended in the House
  4. In the House: Previous Question
  5. Passed the House as amended

In the Senate Feb 21 – Mar 14

  1. Feb 21Motion in the House to reconsider entered (Johnson, Lamar and Steverson)
  2. Feb 22Motion in the House to reconsider tabled
  3. Feb 23Sent to the Senate
  4. Referred to the Senate committee on Finance
  5. Mar 13Reported from committee in the Senate: title sufficient, do pass as amended
  6. Mar 14Amended in the Senate
  7. Passed the Senate as amended

Back in the House of Representatives Mar 15 – Mar 31

  1. Mar 15Returned to the House to concur in the Senate's amendments
  2. Mar 16Declined in the House to concur, and invited a conference
  3. Mar 21Conferees named in the House: Lamar, Steverson and Powell
  4. Conferees named in the Senate: Harkins, Hopson and Polk
  5. Mar 25Conference report filed in the House
  6. Conference report filed in the Senate
  7. Mar 26Recommitted in the House to the conferees for further conference
  8. Recommitted in the Senate to the conferees for further conference
  9. Conference report filed in the House
  10. Conference report filed in the Senate
  11. Mar 27Conference report adopted in the Senate
  12. Conference report adopted in the House
  13. Mar 31Enrolled bill signed in the House

To the Governor Mar 31 – Apr 19

  1. Mar 31Enrolled bill signed in the Senate
  2. Apr 19Approved by the Governor
All 27 actions, as published
  1. Feb 15Referred To Ways and MeansHouse of Representatives
  2. Feb 15Title Suff Do PassHouse of Representatives
  3. Feb 21AmendedHouse of Representatives
  4. Feb 21Previous QuestionHouse of Representatives
  5. Feb 21Passed As AmendedHouse of Representatives
  6. Feb 21Motion to Reconsider Entered (Johnson, Lamar, Steverson)House of Representatives
  7. Feb 22Motion to Reconsider TabledHouse of Representatives
  8. Feb 23Transmitted To SenateHouse of Representatives
  9. Feb 23Referred To FinanceSenate
  10. Mar 13Title Suff Do Pass As AmendedSenate
  11. Mar 14AmendedSenate
  12. Mar 14Passed As AmendedSenate
  13. Mar 15Returned For ConcurrenceSenate
  14. Mar 16Decline to Concur/Invite ConfHouse of Representatives
  15. Mar 21Conferees Named Lamar,Steverson,PowellHouse of Representatives
  16. Mar 21Conferees Named Harkins,Hopson,PolkSenate
  17. Mar 25Conference Report FiledHouse of Representatives
  18. Mar 25Conference Report FiledSenate
  19. Mar 26Recommitted For Further ConfHouse of Representatives
  20. Mar 26Recommitted For Further ConfSenate
  21. Mar 26Conference Report FiledHouse of Representatives
  22. Mar 26Conference Report FiledSenate
  23. Mar 27Conference Report AdoptedSenate
  24. Mar 27Conference Report AdoptedHouse of Representatives
  25. Mar 31Enrolled Bill SignedHouse of Representatives
  26. Mar 31Enrolled Bill SignedSenate
  27. Apr 19Approved by GovernorGovernor