l9n/ Mississippi

2025 Regular Session

Senate Bill 3168

Data center enterprises; revise certain definitions and other provisions relating to tax exemptions.

Did not become law. It stopped in the House of Representatives's State Affairs Committee on March 18, 2025. The 2025 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-113-21, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITIONS OF CERTAIN TERMS FOR PURPOSES OF THE SALES, USE AND FRANCHISE TAX EXEMPTIONS FOR DATA CENTER ENTERPRISES; TO AMEND SECTION 57-113-23, MISSISSIPPI CODE OF 1972, TO REVISE THE REQUIRED CONTENTS OF THE APPLICATION TO BE SUBMITTED BY BUSINESS ENTERPRISES SEEKING THE EXEMPTIONS; TO PROVIDE THAT A BUSINESS ENTERPRISE SHALL AUTOMATICALLY BE ELIGIBLE FOR UP TO TWO TEN-YEAR EXTENSIONS OF THE TAX EXEMPTIONS FOR A QUALIFYING ADDITION OR EXPANSION, INCLUDING HARDWARE REPLACEMENT, TO A DATA CENTER; TO AMEND SECTION 57-113-25, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A BUSINESS ENTERPRISE HAS 60 DAYS FROM THE DATE OF NOTICE OF NONCOMPLIANCE TO REMEDY THE NONCOMPLIANCE BEFORE FORFEITING ITS TAX-EXEMPT STATUS, SUBJECT TO ANY PENALTIES PROVIDED IN MISSISSIPPI DEVELOPMENT AUTHORITY RULES AND REGULATIONS; TO PROVIDE THAT A BUSINESS ENTERPRISE SEEKING AN EXTENSION OF THE TAX EXEMPTIONS BASED ON A QUALIFYING ADDITION OR EXPANSION TO A DATA CENTER SHALL APPLY DIRECTLY TO THE DEPARTMENT OF REVENUE; 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

Its course

February 24 to March 18, 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 action6 actions on 6 days

In the SenateFeb 24 to Feb 262 days

FinanceFeb 24 to Feb 251 day

In the House of RepresentativesFeb 26 to Mar 18 · stopped20 days

State AffairsFeb 28 to Mar 18 · stopped18 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 24 – Feb 26

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

In the House of Representatives Feb 27 – Mar 18

  1. Sent to the House
  2. Referred to the House committees on State Affairs and on Ways and Means
  3. Died in committee in the House
All 6 actions, as published