l9n/ Mississippi

2025 Regular Session

House Bill 1880

Income tax; authorize tax credit for companies engaged in television productions.

Did not become law. It stopped in the House of Representatives on March 29, 2025. The 2025 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO PROVIDE AN INCOME TAX CREDIT FOR A PORTION OF CERTAIN EXPENDITURES MADE BY COMPANIES ENGAGED IN THE PRODUCTION IN MISSISSIPPI OF SCRIPTED OR UNSCRIPTED SERIES, CONTENT OR PILOT EPISODES INTENDED FOR BROADCAST OR STREAMING; TO DEFINE CERTAIN TERMS; TO ESTABLISH THE AMOUNT OF THE TAX CREDIT; TO PROVIDE THAT, IF THE AMOUNT OF THE TAX CREDIT CLAIMED BY A PRODUCTION COMPANY EXCEEDS THE AMOUNT OF INCOME TAX LIABILITY OF THE PRODUCTION COMPANY FOR A TAXABLE YEAR, THE PRODUCTION COMPANY MAY CARRY THE EXCESS CREDIT FORWARD FOR TEN YEARS; TO PROVIDE THAT IN LIEU OF CLAIMING A TAX CREDIT, THE PRODUCTION COMPANY MAY ELECT TO CLAIM A REBATE IN THE AMOUNT OF 75% OF THE AMOUNT IT WOULD BE ELIGIBLE TO CLAIM AS A CREDIT; TO AMEND SECTIONS 57-89-7 AND 57-89-51, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; 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

1 co-sponsor

Robert L. Johnson III

Its course

February 25 to March 29, 2025, 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 action13 actions on 11 days

In the House of RepresentativesFeb 25 to Feb 261 day

Ways and MeansFeb 25 to Feb 250 days

In the SenateFeb 26 to Mar 1820 days

FinanceMar 4 to Mar 1713 days

Back in the House of RepresentativesMar 18 to Mar 29 · stopped11 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 18

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 25 – Feb 26

  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 Feb 27 – Mar 18

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

Back in the House of Representatives Mar 19 – Mar 29

  1. Returned to the House to concur in the Senate's amendments
  2. Declined in the House to concur, and invited a conference
  3. Conferees named in the House: Lamar, Steverson and Holloway (76th)
  4. Conferees named in the Senate: Harkins, Johnson and Chassaniol
  5. Died in conference in the House
All 13 actions, as published