Loading chat...

MS HB4066

Bill

Status

Engrossed

2/25/2026

Primary Sponsor

John Lamar

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Authorizes the Governor to designate counties as "recovery zones" in response to the January 22, 2026 State of Emergency caused by severe winter weather, ice accumulation, power outages, and disruption to commerce and public services
  • Allows qualified community development entities to make qualified low-income community investments in businesses located in recovery zones until June 30, 2027, even if the business is not in a federally-defined low-income community
  • Requires business executive officers to certify that investments will be used for recovery from the January 2026 emergency to qualify for the expanded eligibility
  • Maintains existing program cap of $16,000,000 in tax credits per fiscal year and extends the Mississippi Development Authority's credit allocation authority through July 1, 2029
  • Capital returned to qualified community development entities may be reinvested in recovery zones after the June 30, 2027 deadline, provided other program requirements are met

Legislative Description

Qualified equity investment tax credit; temporarily authorize additional investments for which credits may be allocated.

Last Action

Referred To Finance

3/4/2026

Committee Referrals

Finance3/4/2026
Ways and Means2/24/2026

Full Bill Text

No bill text available