MS HC28

Proposes amendments to sections 32, 181, 182, and 199 of the Mississippi Constitution to prohibit corporations from receiving rights or privileges granted to individuals or the people.

Requires corporations to be taxed on property and income in the same manner as individuals, with no tax credits, deductions, or exemptions allowed to corporations that are not also allowed to individuals.

Eliminates existing corporate tax exemptions unless the legislature ratifies them by general law, with exemptions for new manufacturing enterprises limited to ten years maximum.

Clarifies that the term "corporation" does not grant corporations any rights under the Bill of Rights or allow them to claim tax benefits unavailable to individual persons.

Election on the proposed amendment scheduled for the first Tuesday after the first Monday of November 2014.