l9n/ Mississippi

2026 Regular Session

Senate Bill 2867

Income tax credit; revise for employers providing dependent child care or child care stipends.

Became law as Chapter 504, Laws of 2026, signed April 8, 2026, 79 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-73-23, MISSISSIPPI CODE OF 1972, TO MODIFY THE CONDITIONS UNDER WHICH CERTAIN EMPLOYERS PROVIDING CHILD CARE STIPENDS MAY BE ELIGIBLE FOR AN INCOME TAX CREDIT UNDER THE SECTION; TO PROVIDE THAT THE CREDIT ALLOWED MAY NOT EXCEED $3,000.00 PER YEAR FOR EACH CHILD OF A PARTICIPATING EMPLOYEE; TO REVISE CERTIFICATION REQUIREMENTS EMPLOYERS MUST MEET; TO PROVIDE AN ANNUAL AGGREGATE CAP OF $1,000,000.00 ON CREDITS THAT MAY BE ALLOCATED UNDER THIS SECTION; 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 April 8, 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 action20 actions on 14 days

In the SenateJan 19 to Feb 2537 days

FinanceJan 19 to Feb 1931 days

In the House of RepresentativesFeb 25 to Mar 1720 days

Ways and MeansFeb 26 to Mar 1618 days

Back in the SenateMar 17 to Apr 216 days

With the GovernorApr 2 to Apr 86 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives 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 Senate Jan 19 – Feb 25

  1. Jan 19Referred to the Senate committee on Finance
  2. Feb 19Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 25Committee substitute adopted in the Senate
  4. Passed the Senate

In the House of Representatives Feb 26 – Mar 17

  1. Feb 26Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 16Reported from committee in the House: title sufficient, do pass as amended
  4. Mar 17Amended in the House
  5. Passed the House as amended

Back in the Senate Mar 18 – Apr 2

  1. Mar 18Returned to the Senate to concur in the House's amendments
  2. Mar 19Declined in the Senate to concur, and invited a conference
  3. Mar 24Conferees named in the Senate: Harkins, Sparks and Boyd
  4. Mar 25Conferees named in the House: Lamar, Steverson and Bell (21st)
  5. Mar 27Conference report filed in the Senate
  6. Conference report filed in the House
  7. Mar 29Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. Apr 2Enrolled bill signed in the Senate

To the Governor Apr 2 – Apr 8

  1. Apr 2Enrolled bill signed in the House
  2. Apr 8Approved by the Governor
All 20 actions, as published
  1. Jan 19Referred To FinanceSenate
  2. Feb 19Title Suff Do Pass Comm SubSenate
  3. Feb 25Committee Substitute AdoptedSenate
  4. Feb 25PassedSenate
  5. Feb 26Transmitted To HouseSenate
  6. Feb 26Referred To Ways and MeansHouse of Representatives
  7. Mar 16Title Suff Do Pass As AmendedHouse of Representatives
  8. Mar 17AmendedHouse of Representatives
  9. Mar 17Passed As AmendedHouse of Representatives
  10. Mar 18Returned For ConcurrenceHouse of Representatives
  11. Mar 19Decline to Concur/Invite ConfSenate
  12. Mar 24Conferees Named Harkins,Sparks,BoydSenate
  13. Mar 25Conferees Named Lamar,Steverson,Bell (21st)House of Representatives
  14. Mar 27Conference Report FiledSenate
  15. Mar 27Conference Report FiledHouse of Representatives
  16. Mar 29Conference Report AdoptedHouse of Representatives
  17. Mar 29Conference Report AdoptedSenate
  18. Apr 2Enrolled Bill SignedSenate
  19. Apr 2Enrolled Bill SignedHouse of Representatives
  20. Apr 8Approved by GovernorGovernor