Senate Bill 2760 - Mississippi Help Not Harm Act

• Prohibits any person from knowingly performing, providing, or aiding gender reassignment surgery or services to minors, with licensed medical professionals subject to license revocation for violations.

• Defines "gender reassignment surgery or services" to include puberty-blocking medications, hormone therapies, sterilizing surgeries, and genital reconstruction surgeries, with exceptions for disorders of sex development and treatment of injuries caused by prior procedures.

• Creates a private cause of action for injuries arising from gender reassignment services to minors with a 30-year statute of limitations and removes caps on noneconomic damages awards for such claims filed on or after July 1, 2023.

• Prohibits Mississippi Medicaid and state-funded health insurance plans from reimbursing any costs of gender reassignment surgery or services.

• Amends governmental immunity law to waive immunity for state employees who violate the act's prohibitions on gender reassignment services to minors, effective July 1, 2023.