l9n/ Mississippi

2026 Regular Session

House Bill 4039

Income tax; revise credit for employers providing dependent/child care for employees.

Did not become law. It stopped in the House of Representatives on March 28, 2026.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-73-23, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR EMPLOYERS PROVIDING DEPENDENT CARE FOR EMPLOYEES DURING WORK HOURS AND FOR EMPLOYERS THAT PROVIDE A CHILD CARE STIPEND TO BE USED FOR CHILD CARE DURING EMPLOYEES' WORK HOURS, TO REDUCE THE AMOUNT OF THE REQUIRED STIPEND AND TO PROVIDE FOR THE STIPEND TO BE FOR DIRECT PAYMENTS TO A LICENSED OR REGISTERED ENTITY, OR OTHER GOVERNMENTAL, OR ACCREDITING AGENCY OR ENTITY PROVIDING DEPENDENT CHILD CARE; TO PROVIDE THAT THE TAX CREDIT ALLOWED MAY NOT EXCEED $3,000.00 PER YEAR FOR EACH CHILD OF A PARTICIPATING EMPLOYEE; TO PROVIDE THAT IN LIEU OF CLAIMING A TAX CREDIT, A TAXPAYER MAY ELECT TO CLAIM A REBATE IN THE AMOUNT OF 75% OF THE AMOUNT THAT WOULD BE ELIGIBLE TO CLAIM AS A CREDIT; TO PROVIDE THAT THE MAXIMUM AGGREGATE AMOUNT OF CREDITS AND REBATES THAT MAY BE USED BY A TAXPAYER IN A TAXABLE YEAR CANNOT EXCEED $50,000.00; TO PROVIDE THAT THE MAXIMUM AGGREGATE AMOUNT OF TAX CREDITS AND REBATES THAT MAY BE AWARDED CANNOT EXCEED $5,000,000.00 FOR ANY ONE TAXABLE YEAR; 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

February 23 to March 28, 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 action14 actions on 12 days

In the House of RepresentativesFeb 23 to Feb 252 days

Ways and MeansFeb 23 to Feb 241 day

In the SenateFeb 25 to Mar 1720 days

FinanceMar 4 to Mar 106 days

Back in the House of RepresentativesMar 17 to Mar 28 · stopped11 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 17

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 23 – Feb 25

  1. Feb 23Referred to the House committee on Ways and Means
  2. Feb 24Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Feb 25Committee substitute adopted in the House
  4. Passed the House

In the Senate Feb 26 – Mar 17

  1. Feb 26Sent to the Senate
  2. Mar 4Referred to the Senate committee on Finance
  3. Mar 10Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 17Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 18 – Mar 28

  1. Mar 18Returned to the House to concur in the Senate's amendments
  2. Mar 19Declined in the House to concur, and invited a conference
  3. Mar 23Conferees named in the House: Lamar, Steverson and Bell (21st)
  4. Mar 24Conferees named in the Senate: Harkins, Kirby and Boyd
  5. Mar 28Died in conference in the House
All 14 actions, as published
  1. Feb 23Referred To Ways and MeansHouse of Representatives
  2. Feb 24Title Suff Do Pass Comm SubHouse of Representatives
  3. Feb 25Committee Substitute AdoptedHouse of Representatives
  4. Feb 25PassedHouse of Representatives
  5. Feb 26Transmitted To SenateHouse of Representatives
  6. Mar 4Referred To FinanceSenate
  7. Mar 10Title Suff Do Pass As AmendedSenate
  8. Mar 17AmendedSenate
  9. Mar 17Passed As AmendedSenate
  10. Mar 18Returned For ConcurrenceSenate
  11. Mar 19Decline to Concur/Invite ConfHouse of Representatives
  12. Mar 23Conferees Named Lamar,Steverson,Bell (21st)House of Representatives
  13. Mar 24Conferees Named Harkins,Kirby,BoydSenate
  14. Mar 28Died In ConferenceHouse of Representatives