l9n/ Mississippi

2026 Regular Session

Senate Bill 2836

Taxes; allow disabled veterans to recapture payments between disability effective date and receipt of VA's decision letter.

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

What it does

The synopsis the Legislature published with the bill.

AN ACT TO PROVIDE THAT A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS SHALL BE ALLOWED A REBATE FOR ANY PAID AD VALOREM TAXES THAT WERE ASSESSED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE THE TAXPAYER'S RECEIPT OF THE DECISION LETTER, BUT WHICH WOULD NOT HAVE BEEN ASSESSED HAD THE DISABILITY DETERMINATION BEEN AVAILABLE AT THE TIME OF ASSESSMENT; TO SPECIFY THE SUBMISSIONS THAT MUST BE MADE TO THE DEPARTMENT OF REVENUE WITHIN 60 DAYS OF THE ISSUANCE OF THE DECISION LETTER; TO PROVIDE THAT REBATE PAYMENTS SHALL BE MADE BY THE DEPARTMENT OF REVENUE FROM CURRENT TAX COLLECTIONS; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE RULES AND REGULATIONS TO ADMINISTER THE REBATE; TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO EXCLUDE REBATE PAYMENTS UNDER THIS ACT FROM THE DEFINITION OF GROSS INCOME FOR PURPOSES OF THE STATE INCOME TAX; TO AMEND SECTION 27-7-49, MISSISSIPPI CODE OF 1972, TO ALLOW A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS TO APPLY TO THE COMMISSIONER OF REVENUE FOR REVISION OF ANY STATE INCOME TAX RETURN FILED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE RECEIPT OF THE DECISION LETTER, INSOFAR AS THE MISSISSIPPI INCOME TAX LIABILITY IS AFFECTED BY THE DISABILITY DETERMINATION; 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

January 19 to February 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 action2 actions on 2 days

In the SenateJan 19 to Feb 3 · stopped15 days

FinanceJan 19 to Feb 3 · stopped15 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 Jan 19 – Feb 3

  1. Referred to the Senate committee on Finance
  2. Died in committee in the Senate
All 2 actions, as published