l9n/ Mississippi

2026 Regular Session

Senate Bill 3227

Qualified equity investment tax credits; authorize Governor to designate winter storm recovery zones for.

Sent to the Governor on March 17, 2026, and did not become law.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 57-105-1, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE GOVERNOR OF MISSISSIPPI TO DESIGNATE ONE OR MORE COUNTIES OF THE STATE AS ELIGIBLE RECOVERY ZONES IN RESPONSE TO THE STATE OF EMERGENCY DECLARED BY THE GOVERNOR ON JANUARY 22, 2026, FOR THE PURPOSE OF QUALIFIED EQUITY INVESTMENT INCOME TAX AND INSURANCE PREMIUM TAX CREDITS; TO PROVIDE THAT SUCH AUTHORITY SHALL EXPIRE AFTER JUNE 30, 2027; TO PROVIDE THAT, THROUGH JUNE 30, 2027, A QUALIFIED COMMUNITY DEVELOPMENT ENTITY MAY MAKE A QUALIFIED LOW-INCOME COMMUNITY INVESTMENT IN A BUSINESS, AND SUCH BUSINESS SHALL QUALIFY AS A QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS, EVEN IF NOT LOCATED IN A LOW-INCOME COMMUNITY, IF IT IS LOCATED IN A RECOVERY ZONE AND OTHERWISE SATISFIES THE REQUIREMENTS OF THE SECTION, AND AN EXECUTIVE OFFICER OF SUCH BUSINESS CERTIFIES THAT THE QUALIFIED LOW-INCOME COMMUNITY INVESTMENT WILL BE USED FOR RECOVERY FROM THE STATE OF EMERGENCY; 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

1 co-sponsor

Sarita Simmons

Its course

February 24 to March 20, 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 action10 actions on 7 days

In the SenateFeb 24 to Feb 251 day

FinanceFeb 24 to Feb 240 days

In the House of RepresentativesFeb 25 to Mar 1720 days

Ways and MeansFeb 26 to Mar 1618 days

With the GovernorMar 17 to Mar 20 · stopped3 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 Feb 24 – Feb 25

  1. Referred to the Senate committee on Finance
  2. Reported from committee in the Senate: title sufficient, do pass
  3. Passed the Senate

In the House of Representatives Feb 26 – Mar 17

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

To the Governor Mar 18 – Mar 20

  1. Returned to the Senate to concur in the House's amendments
  2. Died on the calendar in the Senate
All 10 actions, as published