l9n/ Mississippi

2023 Regular Session

House Bill 390

Historic property income tax credit; revise certain provisions regarding.

Became law as Chapter 321, Laws of 2023, signed March 8, 2023, 57 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-22.31, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR COSTS AND EXPENSES INCURRED FOR THE REHABILITATION OF CERTAIN HISTORIC STRUCTURES, TO REVISE THE TIME DURING WHICH A TAXPAYER, IN LIEU OF CLAIMING A TAX CREDIT, MAY ELECT TO CLAIM A REBATE IN THE AMOUNT OF 75% OF THE AMOUNT THAT WOULD BE ELIGIBLE TO CLAIM AS A CREDIT; TO PROVIDE THAT IF A TAXPAYER HAS UTILIZED A TAX CREDIT ON AN INCOME TAX RETURN PRIOR TO MAKING AN ELECTION TO CLAIM A REBATE, THEN THE AVAILABLE REBATE WILL BE REDUCED BY THE AMOUNT OF CREDIT UTILIZED; 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

2 co-sponsors

Steve Hopkins, Kevin Felsher

Its course

January 10 to March 8, 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 action11 actions on 10 days

In the House of RepresentativesJan 10 to Jan 122 days

Ways and MeansJan 10 to Jan 111 day

In the SenateJan 12 to Mar 148 days

FinanceJan 19 to Jan 245 days

With the GovernorMar 1 to Mar 87 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 Jan 10 โ€“ Jan 12

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

In the Senate Jan 13 โ€“ Mar 1

  1. Sent to the Senate
  2. Referred to the Senate committee on Finance
  3. Reported from committee in the Senate: title sufficient, do pass
  4. Passed the Senate

To the Governor Mar 2 โ€“ Mar 8

  1. Returned to the House for enrolling
  2. Enrolled bill signed in the House
  3. Enrolled bill signed in the Senate
  4. Approved by the Governor
All 11 actions, as published