2025 Regular SessionMississippi Legislature

HB1239: Data center enterprises; revise certain definitions and other provisions relating to tax exemptions.

Legislative Summary

An Act To Amend Section 57-113-21, Mississippi Code Of 1972, To Revise The Definitions Of Certain Terms For Purposes Of The Sales, Use And Franchise Tax Exemptions For Data Center Enterprises; To Amend Section 57-113-23, Mississippi Code Of 1972, To Revise The Required Contents Of The Application To Be Submitted By Business Enterprises Seeking The Exemptions; To Amend Section 57-113-25, Mississippi Code Of 1972, To Provide That A Business Enterprise Has Sixty Days From The Date Of Notice Of Noncompliance To Remedy The Noncompliance Before Forfeiting Its Tax-exempt Status, Subject To Any Penalties Provided In Mississippi Development Authority Rules And Regulations; And For Related Purposes.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/20/2025
Referred To Technology;Ways and Means
House of Representatives
1/29/2025
DR - TSDP: TE To WM
House of Representatives
2/4/2025
DR - TSDP: WM To TE
House of Representatives
2/4/2025
DR - TSDP: TE To WM
House of Representatives
2/4/2025
Title Suff Do Pass
House of Representatives
2/10/2025
Passed
House of Representatives
2/11/2025
Transmitted To Senate
House of Representatives
2/21/2025
Referred To Finance;Technology
Senate
3/17/2025
DR - TSDPAA: FI To TE
Senate
3/18/2025
Title Suff Do Pass As Amended
Senate
3/18/2025
Passed
Senate
3/18/2025
Motion to Reconsider Entered
Senate
3/19/2025
Reconsidered
Senate
3/19/2025
Amended
Senate
3/19/2025
Passed As Amended
Senate
3/20/2025
Returned For Concurrence
Senate
3/21/2025
Decline to Concur/Invite Conf
House of Representatives
3/25/2025
Conferees Named Ford (73rd),Blackmon,Lamar
House of Representatives
3/27/2025
Conferees Named Harkins,England,Blackmon
Senate
3/29/2025
Died In Conference
House of Representatives

Amendments

Senate Committee Amendment No 1

Committee Amendment No 1

Not Adopted

Roll Call Votes

Senate Passed As Amended
3/19/2025
49
Yea
2
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Passed
3/18/2025
51
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House Passed
2/10/2025
114
Yea
1
Nay
5
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Failed(3/29/2025)
Chamber
House of Representatives

Sponsors

Republican: 1

Primary Sponsor

John Lamar
John Lamar
Republican

Documents

Engrossed
Bill Text2/11/202515.2 KB
Introduced
Bill Text1/21/202515.0 KB