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MississippiSB 31102026 Regular SessionSenateWALLET

Tax credits; authorize for contributions by certain taxpayers to certain hospitals.

Sponsored By: Lane Taylor (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Pass-through owners can split credits

Starting January 1, 2026, if a partnership, LLC, or S corporation earns this credit, the owners can share it by ownership share or by a written agreement.

Tax credit for business hospital donations

Beginning January 1, 2026, businesses can get a state tax credit for cash gifts to a listed eligible hospital. You can use the credit against Mississippi income or insurance premium taxes, and against real property taxes. You can use up to 50% of your state tax bill and up to 50% of your property tax bill each year. Unused credit carries forward for five years, and you can apply it to the prior year only if you have not filed that return. If you claim the credit, you cannot also take a state income tax deduction for the same gift. You must apply to the Department of Revenue; the department decides within 30 days and you then have 60 days to make the gift. For property taxes, give the department’s credit paperwork to the county tax collector to apply the credit. Each hospital can receive up to $100,000 in credits per year, the statewide cap is $1,000,000 per year, and no credits are allocated after December 31, 2029.

Which hospitals qualify for donations

Beginning January 1, 2026, an eligible hospital must have 49 or fewer licensed beds and a 24/7 emergency department. It must engage a CPA firm with hospital reimbursement and cost‑reporting expertise. It must also either hire a healthcare consultant to create and update a yearly plan, or use national best practices for small or rural hospitals. Hospitals must file a sworn certification with the Department of Revenue. The department reviews filings and posts a public list of eligible hospitals.

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Sponsors & Cosponsors

Sponsor

  • Lane Taylor

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 337 • No: 7

Senate vote • 3/30/2026

Conference Report Adopted

Yes: 51 • No: 1

House vote • 3/30/2026

Conference Report Adopted

Yes: 120 • No: 0

House vote • 3/17/2026

Passed As Amended

Yes: 122 • No: 0

Senate vote • 2/25/2026

Passed

Yes: 44 • No: 6

Actions Timeline

  1. Approved by Governor

    4/13/2026legislature

  2. Enrolled Bill Signed

    4/2/2026House

  3. Enrolled Bill Signed

    4/2/2026Senate

  4. Conference Report Adopted

    3/30/2026House

  5. Conference Report Adopted

    3/30/2026Senate

  6. Conference Report Filed

    3/29/2026House

  7. Conference Report Filed

    3/29/2026Senate

  8. Recommitted For Further Conf

    3/29/2026Senate

  9. Recommitted For Further Conf

    3/29/2026House

  10. Conference Report Filed

    3/27/2026House

  11. Conference Report Filed

    3/27/2026Senate

  12. Conferees Named Lamar,Steverson,Burnett

    3/25/2026House

  13. Conferees Named Harkins,Johnson,Taylor

    3/24/2026Senate

  14. Decline to Concur/Invite Conf

    3/19/2026Senate

  15. Returned For Concurrence

    3/18/2026House

  16. Passed As Amended

    3/17/2026House

  17. Amended

    3/17/2026House

  18. Title Suff Do Pass As Amended

    3/16/2026House

  19. Referred To Ways and Means

    2/26/2026House

  20. Transmitted To House

    2/26/2026Senate

  21. Motion to Reconsider Tabled

    2/26/2026Senate

  22. Motion to Reconsider Entered

    2/25/2026Senate

  23. Passed

    2/25/2026Senate

  24. Committee Substitute Adopted

    2/25/2026Senate

  25. Title Suff Do Pass Comm Sub

    2/24/2026Senate

Bill Text

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