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MS HB1249

Bill

Status

Failed

2/24/2010

Primary Sponsor

Bob Evans

Click for details

Origin

House of Representatives

2010 Regular Session

AI Summary

  • Amends Section 27-7-5 of the Mississippi Code to create a new tax bracket structure effective January 1, 2010
  • Establishes a six percent tax rate on all taxable income in excess of $15,000 (previously the top rate of five percent applied to income over $10,000)
  • Creates an additional five percent tax bracket on taxable income between $10,000 and $15,000
  • Applies the old tax rate structure through the 2009 calendar year and implements the new structure for 2010 and thereafter
  • Provides transition rules for taxpayers with fiscal years that span the 2009-2010 calendar year change, calculating tax using a pro-rata method

Legislative Description

Income tax; increase rate of.

Last Action

Died In Committee

2/24/2010

Full Bill Text

No bill text available