Mississippi House Bill 1561 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 23 2016 - 100% progression
Action: 2016-02-23 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Sections 27-7-45 And 27-7-55, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State, Or Any Political Subdivision Thereof, Does Not Pay State Income Tax By August 15 After The Tax Becomes Due And Payable, That His Wages, Salary Or Other Compensation Shall Be Withheld And Paid To The Department Of Revenue Until The Tax Is Paid In Full; To Provide That The Department Of Revenue May Pursue All Remedies For Collection That Are Available To It In The Collection Of Income Tax Owed By Persons Who Are Not Public Officers Or Employees; To Provide That Any Attachment Or Garnishment Made Against Such Public Officer Or Employee Shall Be For An Amount Of 25% Of The Officer's Or Employee's Disposable Earnings Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Section 27-65-40, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State Of Mississippi, Or Any Political Subdivision Thereof, Does Not Pay The State Sales Tax For Which He Is Responsible To Pay Within Two Months After The Sales Tax Becomes Due And Payable, He Is Not Eligible To Receive Any Salary Or Other Emoluments Of Office From The State, Or From Any Political Subdivision Thereof, Until The Sales Tax, Interest And Penalty, Are Paid In Full; To Provide That The Department Of Revenue May Pursue All Remedies For Collection That Are Available To It In The Collection Of Sales Tax Owed By Persons Who Are Not Public Officers Or Employees; To Provide That Any Attachment Or Garnishment Made Against Such Public Officer Or Employee Shall Be For An Amount Of 25% Of The Officer's Or Employee's Disposable Earnings Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Sections 7-7-43 And 85-3-4, Mississippi Code Of 1972, In Conformity To The Provisions Of This Act; And For Related Purposes.

Income tax and sales tax; revise method of collecting from officers and employees of the state and political subdivisions.

Rep. Toby Barker [R]

Date	Chamber	Action
2016-02-23	House	Died In Committee
2016-02-08	House	Referred To Revenue and Expenditure General Bills

Type	Source
Summary	https://billstatus.ls.state.ms.us/2016/pdf/history/HB/HB1561.xml
Text	https://billstatus.ls.state.ms.us/documents/2016/html/HB/1500-1599/HB1561IN.htm