MS HB116

Creates the "Mississippi Police Funding Protection Act" requiring county and municipal governing authorities to notify the Joint Legislative Budget Committee in writing within 15 days if police or sheriff department operating budgets decrease by 10% or more, unless the decrease results from overall tax collection declines.

Authorizes the Joint Legislative Budget Committee to require the governing authority to appear and explain the budget reductions and their impact on public safety.

Imposes penalties on counties or municipalities with budget cuts deemed to have a "significant and harmful effect on public safety," making them ineligible for new capital outlay project funding and sales tax dedication appropriations for the ensuing fiscal year.

Amends Section 27-65-75 of Mississippi Code to authorize the Department of Revenue to withhold municipal sales tax allocations and payments to municipalities that reduce police budgets by 10% or more without justification by decreased tax collections.