Mississippi House Bill 1644

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Spectrum: Partisan Bill (Republican 1-0)
Status: Engrossed on January 28 2025 - 50% progression
Action: 2025-01-29 - Transmitted To Senate
Text: Latest bill text (Engrossed) [HTML]

An Act To Amend Section 57-87-5, Mississippi Code Of 1972, To Amend The Definition Of "equipment Used In The Deployment Of Broadband Technologies" For Purposes Of The Credit Against Income Tax And Corporation Franchise Tax Liability Of Telecommunications Enterprises For Certain Investments Made In Such Equipment, And For Purposes Of The Ad Valorem Tax Exemption For Such Equipment Placed In Service In A Certain Time Period; To Limit The Aggregate Amount Of Income Tax And Corporation Franchise Tax Credits That May Be Claimed During A Calendar Year; To Amend Section 57-87-7, Mississippi Code Of 1972, To Specify The Equipment Placed In Service After June 30, 2025, And Before July 1, 2030, That Is Eligible For The Ad Valorem Tax Exemption; To Require A Taxpayer To Submit A Certified, Sworn Description Of The Equipment To The Tax Assessor Of The County In Which Such Equipment Is Located, On Or Before April 1 Of The First Assessment Year In Which The Exemption Is Being Claimed; To Amend Section 27-65-101, Mississippi Code Of 1972, To Revise The Definition Of "equipment Used In The Deployment Of Broadband Technologies" For Purposes Of The Industrial Sales Tax Exemption For Sales Of Such Equipment; And For Related Purposes.

Equipment used in the deployment of broadband technologies; revise certain provisions regarding tax exemptions.

Rep. Brent Powell [R]

2025-01-28 - House - House Passed (Y: 116 N: 0 NV: 4 Abs: 0) [PASS]

Date	Chamber	Action
2025-01-29	House	Transmitted To Senate
2025-01-28	House	Passed
2025-01-28	House	Committee Substitute Adopted
2025-01-27	House	Title Suff Do Pass Comm Sub
2025-01-27	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	65	101	Amended Code	See Bill Text
57	87	5	Amended Code	See Bill Text
57	87	7	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1644.xml
Text	https://billstatus.ls.state.ms.us/documents/2025/html/HB/1600-1699/HB1644IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2025/html/HB/1600-1699/HB1644CS.htm
Text	https://billstatus.ls.state.ms.us/documents/2025/html/HB/1600-1699/HB1644PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2025/pdf/votes/house/0220003.pdf