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MS HB717

Bill

Status

Failed

3/11/2026

Primary Sponsor

Jody Steverson

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Extends the repeal date for Mississippi's income tax credit for Class II and Class III railroad infrastructure expenditures from January 1, 2027 to January 1, 2030
  • Tax credit equals 50% of qualified railroad reconstruction, replacement, or new rail infrastructure expenditures, with a cap of $5,000 per mile of track owned/leased in Mississippi
  • New rail infrastructure projects are capped at $1,000,000 per new rail-served customer project
  • Annual aggregate cap for all taxpayers claiming this credit is $8,000,000, with unused credits carrying forward for 5 consecutive years
  • Effective date is July 1, 2026

Legislative Description

Income tax; extend repealer on credit for certain railroad expenditures.

Last Action

Died On Calendar

3/11/2026

Committee Referrals

Finance2/13/2026
Ways and Means1/15/2026

Full Bill Text

No bill text available