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MississippiSB 31242026 Regular SessionSenateWALLET

Pregnancy Resource Act; revise tax credits authorized for contributions to certain charitable organizations.

Sponsored By: Josh Harkins (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

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

Pass-through owners can split credits

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

Donation credit for individuals and homeowners

Beginning January 1, 2026, people who are not business taxpayers can claim this donation tax credit. You can use it to lower your Mississippi income taxes or up to 50% of your real property taxes each year. You can use no more than 50% of your total state tax bill or 50% of your property tax bill, and you can carry unused credit forward for five years. You cannot also take a Mississippi state income tax deduction for the same donation. To use the credit on property taxes, show Department of Revenue paperwork to your tax collector; the collector applies the credit and the state reimburses the collector.

Caps and timing for claiming credits

Beginning January 1, 2026, you apply on state forms and state how much you plan to give. The Department of Revenue allocates credits within 30 days; if the annual limit is tight, you may get a partial allocation. If you receive an allocation for a planned gift, you must donate within 60 days or lose it. The statewide cap is $10 million each year, and no more than 25% can go to one charity; after June 1, any unused credits can go to any charity.

Only certified pregnancy centers qualify for credits

Beginning January 1, 2026, only 501(c)(3) pregnancy resource or crisis centers in Mississippi that meet strict rules qualify. They must spend no more than 20% of credited donations on administration, keep a Mississippi office, and not refer for or fund abortions or abortion‑inducing drugs. They must certify under penalty of perjury, keep government funding under 50% of annual revenue and avoid certain federal funds, and serve Mississippi residents. The Department of Revenue reviews certifications and posts a public list you can check before you give.

Sponsors & Cosponsors

Sponsor

  • Josh Harkins

    Republican • Senate

Cosponsors

  • Jeremy England

    Republican • Senate

  • Angela Burks Hill

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 355 • No: 93

Senate vote • 3/30/2026

Conference Report Adopted

Yes: 37 • No: 15

House vote • 3/30/2026

Conference Report Adopted

Yes: 89 • No: 26

House vote • 3/29/2026

Conference Report Adopted

Yes: 93 • No: 18

House vote • 3/17/2026

Passed As Amended

Yes: 90 • No: 30

Senate vote • 2/25/2026

Passed

Yes: 46 • No: 4

Actions Timeline

  1. Approved by Governor

    4/8/2026legislature

  2. Enrolled Bill Signed

    4/2/2026Senate

  3. Enrolled Bill Signed

    4/2/2026House

  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. Reconsidered

    3/29/2026House

  11. Conference Report Adopted

    3/29/2026House

  12. Conference Report Filed

    3/27/2026House

  13. Conference Report Filed

    3/27/2026Senate

  14. Conferees Named Lamar,Steverson,Yancey

    3/25/2026House

  15. Conferees Named Harkins,Fillingane,Sparks

    3/24/2026Senate

  16. Decline to Concur/Invite Conf

    3/19/2026Senate

  17. Returned For Concurrence

    3/18/2026House

  18. Passed As Amended

    3/17/2026House

  19. Amended

    3/17/2026House

  20. Amendment Tabled

    3/17/2026House

  21. Tabled Subject To Call

    3/5/2026House

  22. Point of Order - Well Taken

    3/5/2026House

  23. Point of Order Raised

    3/5/2026House

  24. Title Suff Do Pass As Amended

    3/3/2026House

  25. Referred To Ways and Means

    2/26/2026House

Bill Text

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