MS HC31

Amends Section 32 of the Mississippi Constitution to prohibit corporations from receiving any right or privilege granted to the people or individual persons.

Modifies Section 181 to require private corporations' property and income to be taxed the same as individuals, and prohibits corporations from receiving tax credits, deductions, or exemptions not available to individuals.

Revises Section 182 to require the Legislature to ratify by general law any existing tax exemptions for corporations, or such exemptions shall not remain in effect.

Amends Section 199 to clarify that corporations cannot claim rights under the Bill of Rights or receive property or income tax benefits unavailable to individual persons.

Submits the proposed amendments to voters at the election on the first Tuesday after the first Monday of November 2013.