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MS HB1523

Bill

Status

Failed

3/3/2026

Primary Sponsor

John Lamar

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Creates a grant program administered by the Department of Finance and Administration to help farmers purchase new farm tractors, tractor parts and labor for maintenance/repair, and new farm implements taxed at the 1.5% rate
  • Limits grant recipients to a maximum of $50,000 per calendar year and prohibits farmers from receiving grants in consecutive calendar years
  • Requires applicants to submit documentation including federal income tax Schedule F to verify farmer status, along with a description of requested purchases and costs
  • Establishes the "Farm Equipment Grant Fund" as a special fund in the State Treasury, with unexpended amounts carrying over between fiscal years rather than lapsing to the General Fund
  • Funds the program by directing 50% of sales tax revenue collected on farm tractors, tractor parts/labor, and farm implements (after other diversions) into the Farm Equipment Grant Fund beginning September 15, 2026

Legislative Description

Farm equipment grant program; create.

Last Action

Died In Committee

3/3/2026

Committee Referrals

Finance2/20/2026
Ways and Means1/19/2026

Full Bill Text

No bill text available