Mississippi Senate Bill 3101 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Failed on March 14 2023 - 100% progression
Action: 2023-03-14 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

An Act To Create The Mississippi Full Expensing Tax Reform Act Of 2023; To State The Purpose Of The Act; To Provide Definitions; To Allow The Full And Immediate Expensing Of Research And Development Expenditures Or, Alternatively, The Depreciation Of Such Expenditures On A Schedule; To Allow The Full And Immediate Expensing Of Expenditures For Qualified Property Or Qualified Improvement Property Or, Alternatively, The Depreciation Of Such Expenditures On A Schedule; To Direct The Department Of Revenue To Develop Rules For The Implementation Of The Act; To Bring Forward Section 27-7-17, Mississippi Code Of 1972, For The Purpose Of Possible Amendment; And For Related Purposes.

Mississippi Full Expensing Tax Reform Act of 2023; create.

Sen. Chris Johnson [R]

Sen. Josh Harkins [R]

Sen. Kevin Blackwell [R]

2023-02-22 - Senate - Senate Passed (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]

Date	Chamber	Action
2023-03-14	House	Died In Committee
2023-02-23	House	Referred To Ways and Means
2023-02-23	Senate	Transmitted To House
2023-02-22	Senate	Passed
2023-02-21	Senate	Title Suff Do Pass
2023-02-21	Senate	Referred To Finance

Chapter	Article	Section	Citation Type	Statute Text
27	7	17	New Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2023/pdf/history/SB/SB3101.xml
Text	https://billstatus.ls.state.ms.us/documents/2023/html/SB/3100-3199/SB3101IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2023/html/SB/3100-3199/SB3101PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2023/pdf/votes/senate/0510011.pdf