Mississippi Senate Bill 3168

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Spectrum: Partisan Bill (Republican 1-0)
Status: Engrossed on February 26 2025 - 50% progression
Action: 2025-02-28 - Referred To State Affairs;Ways and Means
Pending: House State Affairs Committee
Text: Latest bill text (Engrossed) [HTML]

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 Provide That A Business Enterprise Shall Automatically Be Eligible For Up To Two Ten-year Extensions Of The Tax Exemptions For A Qualifying Addition Or Expansion, Including Hardware Replacement, To A Data Center; To Amend Section 57-113-25, Mississippi Code Of 1972, To Provide That A Business Enterprise Has 60 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; To Provide That A Business Enterprise Seeking An Extension Of The Tax Exemptions Based On A Qualifying Addition Or Expansion To A Data Center Shall Apply Directly To The Department Of Revenue; And For Related Purposes.

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

Sen. Josh Harkins [R]

2025-02-26 - Senate - Senate Passed (Y: 51 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2025-02-28	House	Referred To State Affairs;Ways and Means
2025-02-27	Senate	Transmitted To House
2025-02-26	Senate	Passed
2025-02-25	Senate	Title Suff Do Pass
2025-02-24	Senate	Referred To Finance

Chapter	Article	Section	Citation Type	Statute Text
57	113	21	Amended Code	See Bill Text
57	113	23	Amended Code	See Bill Text
57	113	25	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3168.xml
Text	https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3168IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3168PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2025/pdf/votes/senate/0510014.pdf