l9n/ Mississippi

2026 Regular Session

House Bill 1486

Department of Revenue; revise provisions regarding tax liens and compromise of doubtful claims.

Did not become law. It stopped in the Senate's Finance Committee on March 3, 2026.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 85-11-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THE TIME WITHIN WHICH THE DEPARTMENT OF REVENUE MAY TAKE ACTION TO COLLECT AGAINST A TAX LIEN FOR A FINALLY DETERMINED TAX LIABILITY; TO AMEND SECTION 31-19-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A DOUBTFUL CLAIM IS A CLAIM FOR WHICH A NOTICE OF TAX LIEN HAS BEEN ENROLLED IN THE UNIFORM STATE TAX LIEN REGISTRY FOR A FINALLY DETERMINED TAX LIABILITY AND FOR WHICH THE DEPARTMENT OF REVENUE IS PROHIBITED UNDER SECTION 85-11-21 FROM TAKING ANY ACTION FOR COLLECTION AGAINST THE TAX LIEN FOR SUCH LIABILITY; TO AMEND SECTION 31-19-30, MISSISSIPPI CODE OF 1972, TO PROVIDE CERTAIN CRITERIA RELATING TO THE SETTLEMENT AND COMPROMISE OF CERTAIN DOUBTFUL CLAIMS; 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

Its course

January 19 to March 3, 2026, 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 House of RepresentativesJan 19 to Feb 416 days

Ways and MeansJan 19 to Feb 315 days

In the SenateFeb 4 to Mar 3 · stopped27 days

FinanceFeb 13 to Mar 3 · 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 House of Representatives Jan 19 – Feb 4

  1. Jan 19Referred to the House committee on Ways and Means
  2. Feb 3Reported from committee in the House: title sufficient, do pass
  3. Feb 4Passed the House

In the Senate Feb 5 – Mar 3

  1. Feb 5Sent to the Senate
  2. Feb 13Referred to the Senate committee on Finance
  3. Mar 3Died in committee in the Senate
All 6 actions, as published
  1. Jan 19Referred To Ways and MeansHouse of Representatives
  2. Feb 3Title Suff Do PassHouse of Representatives
  3. Feb 4PassedHouse of Representatives
  4. Feb 5Transmitted To SenateHouse of Representatives
  5. Feb 13Referred To FinanceSenate
  6. Mar 3Died In CommitteeSenate