l9n/ Mississippi

2023 Regular Session

Senate Bill 3101

Mississippi Full Expensing Tax Reform Act of 2023; create.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 14, 2023. The 2023 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO CREATE THE MISSISSIPPI FULL EXPENSING TAX REFORM ACT OF 2023; TO STATE THE PURPOSE OF THE ACT; TO PROVIDE DEFINITIONS; TO ALLOW THE FULL AND IMMEDIATE EXPENSING OF RESEARCH AND DEVELOPMENT EXPENDITURES OR, ALTERNATIVELY, THE DEPRECIATION OF SUCH EXPENDITURES ON A SCHEDULE; TO ALLOW THE FULL AND IMMEDIATE EXPENSING OF EXPENDITURES FOR QUALIFIED PROPERTY OR QUALIFIED IMPROVEMENT PROPERTY OR, ALTERNATIVELY, THE DEPRECIATION OF SUCH EXPENDITURES ON A SCHEDULE; TO DIRECT THE DEPARTMENT OF REVENUE TO DEVELOP RULES FOR THE IMPLEMENTATION OF THE ACT; TO BRING FORWARD SECTION 27-7-17, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; 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

2 co-sponsors

Josh Harkins, Kevin Blackwell

Its course

February 21 to March 14, 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 action6 actions on 4 days

In the SenateFeb 21 to Feb 221 day

FinanceFeb 21 to Feb 210 days

In the House of RepresentativesFeb 22 to Mar 14 · stopped20 days

Ways and MeansFeb 23 to Mar 14 · stopped19 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 Feb 21 – Feb 22

  1. Feb 21Referred to the Senate committee on Finance
  2. Reported from committee in the Senate: title sufficient, do pass
  3. Feb 22Passed the Senate

In the House of Representatives Feb 23 – Mar 14

  1. Feb 23Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 14Died in committee in the House
All 6 actions, as published
  1. Feb 21Referred To FinanceSenate
  2. Feb 21Title Suff Do PassSenate
  3. Feb 22PassedSenate
  4. Feb 23Transmitted To HouseSenate
  5. Feb 23Referred To Ways and MeansHouse of Representatives
  6. Mar 14Died In CommitteeHouse of Representatives