# Mississippi HB 343: Income tax; authorize credit for certain employers providing individual coverage health reimbursement arrangement (ICHRA) to employees.

Mississippi HB 343, Income tax; authorize credit for certain employers providing individual coverage health reimbursement arrangement (ICHRA) to employees., is a 2026 Regular Session House bill sponsored by John Thomas "Trey" Lamar (Republican); status signed, last action 2026-04-06 (Approved by Governor); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/MS-HB343-2026
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Mississippi HB 343
- State: Mississippi
- Session: 2026 Regular Session
- Title: Income tax; authorize credit for certain employers providing individual coverage health reimbursement arrangement (ICHRA) to employees.
- Status: signed
- Chamber: House
- Introduced: 2026-01-08
- Last action: 2026-04-06, Approved by Governor
- Sponsor: John Thomas "Trey" Lamar (Republican)
- Cosponsors: 0
- Subjects: Ways and Means, Finance
- Touches household money: yes
- Roll calls: 4 (330 yes, 6 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax credit for small employers offering ICHRA: benefit, high. Starting January 1, 2026, small employers with fewer than 50 employees can get a state income tax credit for offering an Individual Coverage Health Reimbursement Arrangement (ICHRA) instead of a traditional group plan. In the first taxable year they offer an ICHRA, the credit is up to $400 per cove…
- Caps and filing rules for ICHRA credit: mixed, medium. Starting January 1, 2026, an employer cannot use more ICHRA credit than its Mississippi income tax bill. Any unused amount carries forward for up to 10 years. The state can approve no more than $1 million in credits each fiscal year, first-come, first-served, so late filers may get none. Employers…

## Sponsors and cosponsors

- Sponsor: John Thomas "Trey" Lamar (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-29 | House | Conference Report Adopted | pass | 119 | 0 |   |
| 2026-03-29 | Senate | Conference Report Adopted | pass | 48 | 2 |   |
| 2026-03-17 | Senate | Passed As Amended | pass | 45 | 4 | 3 |
| 2026-02-25 | House | Passed | pass | 118 | 0 | 2 |

## Actions (19)

- 2026-04-06: Approved by Governor (legislature)
- 2026-03-31: Enrolled Bill Signed (Senate)
- 2026-03-31: Enrolled Bill Signed (House)
- 2026-03-29: Conference Report Adopted (Senate)
- 2026-03-29: Conference Report Adopted (House)
- 2026-03-27: Conference Report Filed (Senate)
- 2026-03-27: Conference Report Filed (House)
- 2026-03-24: Conferees Named Harkins,Boyd,Michel (Senate)
- 2026-03-23: Conferees Named Lamar,Steverson,Zuber (House)
- 2026-03-19: Decline to Concur/Invite Conf (House)
- 2026-03-18: Returned For Concurrence (Senate)
- 2026-03-17: Passed As Amended (Senate)
- 2026-03-17: Amended (Senate)
- 2026-03-10: Title Suff Do Pass As Amended (Senate)
- 2026-03-04: Referred To Finance (Senate)
- 2026-02-26: Transmitted To Senate (House)
- 2026-02-25: Passed (House)
- 2026-02-24: Title Suff Do Pass (House)
- 2026-01-08: Referred To Ways and Means (House)

## Bill text

- As Introduced: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343IN.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343IN.pdf)
- As Passed: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343PS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343PS.pdf)
- Committee Amendment No 1 (Adopted): [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/sam/HB0343_S_Cmte_Amend_01.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/sam/HB0343_S_Cmte_Amend_01.pdf)
- Enrolled: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343SG.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343SG.pdf)

## Related bills

- HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certain projects funded with monies from. (signed)
- HB 1924: Appropriation; Attorney General. (signed)
- SB 3051: Appropriation; Finance and Administration, Department of. (signed)
- SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospitals. (signed)
- SB 2917: Budget; provide for various transfers of funds, and create various special funds. (signed)
- SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Authority. (signed)

## Sources
- [As Introduced (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343IN.htm)
- [As Introduced (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343IN.pdf)
- [As Passed (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343PS.htm)
- [As Passed (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343PS.pdf)
- [Committee Amendment No 1 (Adopted) (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/sam/HB0343_S_Cmte_Amend_01.htm)
- [Committee Amendment No 1 (Adopted) (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/sam/HB0343_S_Cmte_Amend_01.pdf)
- [Enrolled (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/HB/0300-0399/HB0343SG.htm)
- [Enrolled (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/HB/0300-0399/HB0343SG.pdf)

## Related
- [HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certa…](https://policyrisk.com/state-bill/MS-HB1653-2026)
- [HB 1924: Appropriation; Attorney General.](https://policyrisk.com/state-bill/MS-HB1924-2026)
- [SB 3051: Appropriation; Finance and Administration, Department of.](https://policyrisk.com/state-bill/MS-SB3051-2026)
- [SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospit…](https://policyrisk.com/state-bill/MS-SB3110-2026)
- [SB 2917: Budget; provide for various transfers of funds, and create various special fund…](https://policyrisk.com/state-bill/MS-SB2917-2026)
- [SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Auth…](https://policyrisk.com/state-bill/MS-SB3071-2026)
- [Mississippi bills](https://policyrisk.com/states/mississippi/bills)
- [Mississippi state hub](https://policyrisk.com/states/mississippi)
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Source: PRIA, https://policyrisk.com/state-bill/MS-HB343-2026 (as of 2026-10-27).