l9n/ Mississippi

2025 Regular Session

Senate Bill 3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

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

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-5, MISSISSIPPI CODE OF 1972, TO REDUCE THE TAX ON ALL TAXABLE INCOME IN EXCESS OF $10,000.00 TO 3.75% FOR 2027, 3.5% FOR 2028, 3.25% FOR 2029, AND 2.99% FOR 2030 AND ALL SUBSEQUENT YEARS; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO TAX RETAIL SALES OF GROCERIES AT 5% FROM AND AFTER JULY 1, 2025; TO AMEND SECTION 27-65-241, MISSISSIPPI CODE OF 1972, TO CONFORM; TO BRING FORWARD SECTION 27-67-5, MISSISSIPPI CODE OF 1972, WHICH REQUIRES THE IMPOSITION OF A USE TAX, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTIONS 27-55-11, 27-55-519 AND 27-55-521, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAXES ON GASOLINE AND CERTAIN SPECIAL FUELS TO 21¢ PER GALLON FROM JULY 1, 2025, THROUGH JUNE 30, 2026, 24¢ PER GALLON FROM JULY 1, 2026, THROUGH JUNE 30, 2027, AND 27¢ PER GALLON FROM JULY 1, 2027, UNTIL THE FIRST DAY OF THE MONTH IMMEDIATELY FOLLOWING THE DATE UPON WHICH THE MISSISSIPPI TRANSPORTATION COMMISSION AND THE STATE TREASURER MAKE CERTAIN CERTIFICATIONS; TO PROVIDE FOR THE INDEXING OF SUCH TAXES; TO AMEND SECTIONS 27-55-12 AND 27-55-523, MISSISSIPPI CODE OF 1972, TO CONFORM; TO AMEND SECTIONS 27-5-101 AND 27-65-75, MISSISSIPPI CODE OF 1972, TO ADJUST THE DISTRIBUTION OF REVENUE FROM CERTAIN GASOLINE AND SPECIAL FUEL TAXES; TO REVISE THE DISTRIBUTION OF STATE SALES TAX REVENUE COLLECTED FROM RETAIL SALES OF FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS BUT WHICH WOULD BE EXEMPT FROM SALES TAX IF PURCHASED WITH FOOD STAMPS; TO AMEND SECTION 27-67-31, MISSISSIPPI CODE OF 1972, TO ADJUST THE DISTRIBUTION OF USE TAX REVENUE TO MUNICIPALITIES AND COUNTIES FOR INFRASTRUCTURE; 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

20 co-sponsors

J. Walter Michel, Kevin Blackwell, Chuck Younger, Rita Potts Parks, Brian Rhodes, Briggs Hopson, Robin Robinson, Tyler McCaughn, Joey Fillingane, Nicole Boyd, Jeremy England, Brice Wiggins, Andy Berry, Dennis DeBar, Jr., Scott DeLano, Lydia Graves Chassaniol, Daniel H. Sparks, Benjamin Suber, Dean Kirby, John A. Polk

Its course

February 19 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 action17 actions on 11 days

In the SenateFeb 19 to Feb 245 days

FinanceFeb 19 to Feb 201 day

In the House of RepresentativesFeb 24 to Mar 1822 days

Ways and MeansFeb 25 to Mar 1720 days

Back in the SenateMar 18 to Mar 29 · stopped11 days

Amendments

Each amendment offered, and what became of it.

  • Senate floor amendmentPending

  • Senate floor amendmentPending

  • Senate floor amendmentPending

  • House of Representatives 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 Senate Feb 19 – Feb 24

  1. Feb 19Referred to the Senate committee on Finance
  2. Feb 20Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 24Committee substitute adopted in the Senate
  4. Amendment failed in the Senate
  5. Passed the Senate

In the House of Representatives Feb 25 – Mar 18

  1. Feb 25Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 17Reported from committee in the House: title sufficient, do pass as amended
  4. Mar 18Amended in the House
  5. Passed the House as amended

Back in the Senate Mar 18 – Mar 29

  1. Mar 18Motion in the House to reconsider entered (Scott, Lamar and Steverson)
  2. Mar 19Motion in the House to reconsider tabled
  3. Returned to the Senate to concur in the House's amendments
  4. Mar 21Declined in the Senate to concur, and invited a conference
  5. Mar 27Conferees named in the Senate: Harkins, Johnson and Sparks
  6. Mar 28Conferees named in the House: Lamar, Steverson and Zuber
  7. Mar 29Died in conference in the Senate
All 17 actions, as published
  1. Feb 19Referred To FinanceSenate
  2. Feb 20Title Suff Do Pass Comm SubSenate
  3. Feb 24Committee Substitute AdoptedSenate
  4. Feb 24Amendment FailedSenate
  5. Feb 24PassedSenate
  6. Feb 25Transmitted To HouseSenate
  7. Feb 25Referred To Ways and MeansHouse of Representatives
  8. Mar 17Title Suff Do Pass As AmendedHouse of Representatives
  9. Mar 18AmendedHouse of Representatives
  10. Mar 18Passed As AmendedHouse of Representatives
  11. Mar 18Motion to Reconsider Entered (Scott, Lamar, Steverson)House of Representatives
  12. Mar 19Motion to Reconsider TabledHouse of Representatives
  13. Mar 19Returned For ConcurrenceHouse of Representatives
  14. Mar 21Decline to Concur/Invite ConfSenate
  15. Mar 27Conferees Named Harkins,Johnson,SparksSenate
  16. Mar 28Conferees Named Lamar,Steverson,ZuberHouse of Representatives
  17. Mar 29Died In ConferenceSenate