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MississippiHB 13412025 Regular SessionHouseWALLET

MS Health Care Industry Zone Act; extend repealer on act and related tax incentives.

Sponsored By: Casey Eure (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

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

Broadband companies keep equipment tax savings

The law extends sales tax relief for qualifying broadband equipment purchases through June 30, 2030. It covers sales to telecommunications companies after June 30, 2003, for broadband deployment in designated Tier One, Two, or Three areas. The break covers half the tax in Tier One areas and all the tax in Tier Two and Three areas. Mobile equipment must support download speeds of at least 35 megabits per second and upload speeds of at least 3. Alternatively, equipment must support fixed broadband service as defined by state law.

Eligible projects keep lower tax-payment floor

Eligible projects can negotiate payments instead of regular property taxes with a minimum of 10% of the otherwise owed tax. The usual minimum is one-third of that tax. The lower floor requires eligibility for the health care facility property tax exemption and an agreement signed before July 1, 2026. The calculation includes school-district taxes. Local approval is required; the law does not guarantee a payment at the minimum.

Health care businesses keep tax breaks

The law extends Health Care Industry Zone incentives through June 30, 2026. Businesses must build or renovate facilities in certified zones, get state certification, and meet applicable thresholds: 25 new full-time jobs and/or generally $10 million invested, or $20 million on academic health science center land for investments after July 1, 2012. Benefits include a 10-year state income tax depreciation schedule for qualifying property. Local governments can grant property tax exemptions lasting up to 10 years, excluding state and school-district taxes. The sales tax break covers construction and improvement materials, plus facility machinery and equipment purchased no later than three months after construction ends.

Health care businesses lose tax-agreement route

Through June 30, 2026, certified health care zone businesses meeting state development agency criteria can seek negotiated payments instead of property taxes. County or city authorities must approve these agreements. Beginning July 1, 2026, qualified-business status no longer provides this route to a tax agreement. Other listed eligibility routes remain available.

Sponsors & Cosponsors

Sponsor

  • Casey Eure

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 327 • No: 3

Senate vote • 4/1/2025

Conference Report Adopted

Yes: 46 • No: 2 • Other: 1

House vote • 3/31/2025

Conference Report Adopted

Yes: 117 • No: 0

Senate vote • 3/10/2025

Passed As Amended

Yes: 49 • No: 1

House vote • 2/11/2025

Passed

Yes: 115 • No: 0

Actions Timeline

  1. Approved by Governor

    4/23/2025legislature

  2. Enrolled Bill Signed

    4/8/2025Senate

  3. Enrolled Bill Signed

    4/8/2025House

  4. Conference Report Adopted

    4/1/2025Senate

  5. Conference Report Adopted

    3/31/2025House

  6. Conference Report Filed

    3/28/2025House

  7. Conference Report Filed

    3/28/2025Senate

  8. Conferees Named Harkins,Fillingane,Blount

    3/27/2025Senate

  9. Conferees Named Lamar,Steverson,Powell

    3/25/2025House

  10. Decline to Concur/Invite Conf

    3/20/2025House

  11. Returned For Concurrence

    3/13/2025Senate

  12. Motion to Reconsider Tabled

    3/12/2025Senate

  13. Motion to Reconsider Entered

    3/11/2025Senate

  14. Passed As Amended

    3/10/2025Senate

  15. Amended

    3/10/2025Senate

  16. Title Suff Do Pass As Amended

    3/4/2025Senate

  17. Referred To Finance

    2/17/2025Senate

  18. Transmitted To Senate

    2/12/2025House

  19. Passed

    2/11/2025House

  20. Committee Substitute Adopted

    2/11/2025House

  21. Title Suff Do Pass Comm Sub

    1/28/2025House

  22. Referred To Ways and Means

    1/20/2025House

Bill Text

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