l9n/ Mississippi

2026 Regular Session

Senate Bill 2900

MS Deferred Comp; allow Roth and other after-tax accounts, and comply with qualified domestic relations orders.

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 AMEND SECTION 25-14-5, MISSISSIPPI CODE OF 1972, TO ALLOW THE MISSISSIPPI DEFERRED COMPENSATION PLAN AND TRUST TO OFFER ROTH ACCOUNTS AND OTHER AFTER-TAX CONTRIBUTION VEHICLES; TO PROVIDE THAT A PARTICIPANT'S ROTH OR OTHER ALLOWABLE AFTER-TAX CONTRIBUTION INTO A DEFERRED COMPENSATION ACCOUNT SHALL BE TREATED BY THE EMPLOYER AS INCLUDABLE IN THE PARTICIPANT'S INCOME AT THE TIME THE PARTICIPANT WOULD HAVE RECEIVED THAT AMOUNT IN COMPENSATION IF THE PARTICIPANT HAD NOT MADE A DEFERRED ELECTION; TO PROVIDE THAT THE MISSISSIPPI DEFERRED COMPENSATION PLAN AND TRUST SHALL COMPLY WITH ANY QUALIFIED DOMESTIC RELATIONS ORDER UNDER THE INTERNAL REVENUE CODE ESTABLISHING THE RIGHT OF AN ALTERNATE PAYEE TO ALL OR A PORTION OF A PARTICIPANT'S BENEFIT UNDER THE PLAN; TO AMEND SECTION 25-14-15, MISSISSIPPI CODE OF 1972, TO CONFORM; 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