l9n/ Mississippi

2026 Regular Session

Senate Bill 2878

Ad valorem taxes; authorize heavy equipment rental businesses to collect recovery fee from renters for payment of.

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 ALLOW A QUALIFIED HEAVY EQUIPMENT RENTAL BUSINESS TO CHARGE TO A RENTER A RECOVERY FEE IN AN AMOUNT NOT TO EXCEED 2% OF THE RENTAL CHARGE FOR EACH ITEM OF HEAVY EQUIPMENT RENTED IN THIS STATE; TO PROVIDE THAT SUCH A FEE SHALL BE USED TO PAY OR AS A REIMBURSEMENT FOR THE PAYMENT OF ANY AD VALOREM TAXES LEVIED OR ASSESSED ON THE QUALIFIED RENTAL BUSINESS'S HEAVY EQUIPMENT IN THE STATE; TO PROVIDE THAT ANY RECOVERY FEES COLLECTED THAT EXCEED THE AD VALOREM TAXES LEVIED UPON A QUALIFIED HEAVY EQUIPMENT RENTAL BUSINESS IN ANY YEAR MAY BE HELD AND APPLIED TO TAXES LEVIED OR ASSESSED IN ANY SUBSEQUENT 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 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