MS HB1353

Designates May 25-31 annually as "Hurricane Mitigation Week" in Mississippi, requiring the Governor to issue a proclamation encouraging hurricane preparedness by individuals, businesses, and state agencies.

Creates a Special Advisory Commission on Hurricane Mitigation composed of 14 members including state agency directors, gubernatorial appointees with expertise in insurance and retrofitting, builders, property owners, and legislative representatives to examine vulnerabilities and make recommendations.

Requires the commission to submit its first report to the Governor and Legislature one year after enactment, then every four years thereafter, with reports posted on state agency websites.

Exempts from sales tax the retail sales of portable generators ($1,000 or less) and specified hurricane preparedness equipment including batteries, radios, storm shutters, fuel tanks, and tarps sold during Hurricane Mitigation Week (May 25-31).

Authorizes up to $50,000 in legislative appropriations for the commission's operations, with the Department of Emergency Management providing staff support; the tax exemption provision repeals July 1, 2014.