MississippiSB 28252026 Regular SessionSenateWALLET

MS Health Care Industry Zone Act; revise certification requirements and extend repealer on act and related incentives.

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Bill Overview

Analyzed Economic Effects

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

Tax breaks for zone projects

Certified businesses that build or renovate in a health care industry zone get tax relief. They can elect 10‑year accelerated state income tax depreciation. They also get a state sales tax break on construction materials. Local governments may offer a fee‑in‑lieu of property taxes and an ad valorem tax exemption for the project.

Zone incentives timing through 2028

Beginning July 1, 2026, the chapter’s provisions take effect. The Health Care Industry Zone program stays in place through July 1, 2028. The sales tax break for construction materials for qualified zone projects also remains through July 1, 2028.

Business rules to qualify for health zones

The Mississippi Development Authority (MDA) certifies health care industry zones. An area can qualify if three nearby counties together have over 375 acute‑care beds, or if a county has a hospital with at least $250,000,000 invested before July 1, 2017. A facility must sit within eight miles of a 25‑bed hospital or an accredited college near Highway 67 in a master‑planned community. Local zoning must allow the use. If your work needs a Certificate of Need, you must meet CON rules. To count as a qualifying facility, you must create at least 25 new full‑time jobs or invest $10,000,000 after July 1, 2012 (or $20,000,000 if on academic health science center land). Medical cannabis businesses do not qualify. MDA may revoke certification after five years if job targets are not met; past incentives already granted stay in place.

Sponsors & Cosponsors

Sponsor

Josh Harkins
Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 338 • No: 5

Senate vote • 3/30/2026

Conference Report Adopted

Yes: 50 • No: 1 • Other: 1

House vote • 3/30/2026

Conference Report Adopted

Yes: 120 • No: 0

House vote • 3/5/2026

Passed As Amended

Yes: 120 • No: 0

Senate vote • 2/10/2026