# Mississippi SB 2867: Income tax credit; revise for employers providing dependent child care or child care stipends.

Mississippi SB 2867, Income tax credit; revise for employers providing dependent child care or child care stipends., is a 2026 Regular Session Senate bill sponsored by Nicole Boyd (Republican); status signed, last action 2026-04-08 (Approved by Governor); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/MS-SB2867-2026
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Mississippi SB 2867
- State: Mississippi
- Session: 2026 Regular Session
- Title: Income tax credit; revise for employers providing dependent child care or child care stipends.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-19
- Last action: 2026-04-08, Approved by Governor
- Sponsor: Nicole Boyd (Republican)
- Cosponsors: 0
- Subjects: Ways and Means, Finance
- Touches household money: yes
- Roll calls: 4 (341 yes, 1 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Child-care tax credit for employers: mixed, medium. Beginning July 1, 2026, eligible employers receive a Mississippi income tax credit worth 50% of qualifying dependent-care costs, up to $3,000 per child each year. Qualifying care includes care provided directly, care arranged through a provider, or a stipend of at least $2,000 per child paid direct…

## Sponsors and cosponsors

- Sponsor: Nicole Boyd (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-29 | House | Conference Report Adopted | pass | 120 | 0 |   |
| 2026-03-29 | Senate | Conference Report Adopted | pass | 50 | 0 |   |
| 2026-03-17 | House | Passed As Amended | pass | 122 | 0 |   |
| 2026-02-25 | Senate | Passed | pass | 49 | 1 |   |

## Actions (20)

- 2026-04-08: Approved by Governor (legislature)
- 2026-04-02: Enrolled Bill Signed (House)
- 2026-04-02: Enrolled Bill Signed (Senate)
- 2026-03-29: Conference Report Adopted (Senate)
- 2026-03-29: Conference Report Adopted (House)
- 2026-03-27: Conference Report Filed (House)
- 2026-03-27: Conference Report Filed (Senate)
- 2026-03-25: Conferees Named Lamar,Steverson,Bell (21st) (House)
- 2026-03-24: Conferees Named Harkins,Sparks,Boyd (Senate)
- 2026-03-19: Decline to Concur/Invite Conf (Senate)
- 2026-03-18: Returned For Concurrence (House)
- 2026-03-17: Passed As Amended (House)
- 2026-03-17: Amended (House)
- 2026-03-16: Title Suff Do Pass As Amended (House)
- 2026-02-26: Referred To Ways and Means (House)
- 2026-02-26: Transmitted To House (Senate)
- 2026-02-25: Passed (Senate)
- 2026-02-25: Committee Substitute Adopted (Senate)
- 2026-02-19: Title Suff Do Pass Comm Sub (Senate)
- 2026-01-19: Referred To Finance (Senate)

## Bill text

- As Introduced: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867IN.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867IN.pdf)
- As Passed: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867PS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867PS.pdf)
- Committee Amendment No 1 (Adopted): [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/ham/SB2867_H_Cmte_Amend_01.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/ham/SB2867_H_Cmte_Amend_01.pdf)
- Committee Substitute: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867CS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867CS.pdf)
- Enrolled: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867SG.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867SG.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/SB/2800-2899/SB2867IN.htm)
- [As Introduced (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867IN.pdf)
- [As Passed (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867PS.htm)
- [As Passed (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867PS.pdf)
- [Committee Amendment No 1 (Adopted) (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/ham/SB2867_H_Cmte_Amend_01.htm)
- [Committee Amendment No 1 (Adopted) (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/ham/SB2867_H_Cmte_Amend_01.pdf)
- [Committee Substitute (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867CS.htm)
- [Committee Substitute (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867CS.pdf)
- [Enrolled (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2867SG.htm)
- [Enrolled (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/2800-2899/SB2867SG.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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MS-SB2867-2026 (as of 2026-10-27).