MS HB1231

Creates the Mississippi Outdoor Stewardship Trust Fund to provide grants and loans to counties, municipalities, state agencies, and nonprofit organizations for conservation projects including state park improvements, wildlife habitat restoration, park acquisition, wetland enhancement, and land acquisition for clean water protection, hunting, fishing, or military installation buffering

Establishes a 12-member Board of Trustees with 5 ex-officio nonvoting members (State Forester, executives from Soil and Water Conservation Commission, Marine Resources, Wildlife/Fisheries/Parks, and Commissioner of Agriculture) plus 7 voting members appointed by the Governor (3) and Lieutenant Governor (4)

Funds the trust through a portion of state sales tax revenue from sporting goods stores (NAICS Code 451110): $833,333.34/month starting August 2021, increasing to $1,000,000/month in August 2022, and $1,250,000/month in August 2023 (totaling $15 million annually)

Caps unobligated funds at $20 million, with excess amounts lapsing to the State General Fund; allows up to 1% for board expenses and 3% for Department of Finance and Administration expenses

Requires grant recipients to expend funds within 2 years and prohibits land acquisition through eminent domain; prioritizes projects that leverage matching funds and support hunting, fishing, outdoor recreation, water quality, and conservation goals