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MS SB2840

Bill

Status

Engrossed

2/25/2026

Primary Sponsor

Chris Johnson

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Department of Revenue must collect inventory tax revenue data from all Mississippi counties for the 2025 tax year
  • Report due to Senate Finance Committee and House Ways and Means Committee chairmen by December 1, 2026
  • Report must include total statewide county inventory tax revenue, total credits claimed for inventory tax payments by entity type, and total credits allocated by entity type
  • Brings forward existing Section 27-7-22.5 which allows manufacturers, distributors, and merchants to claim income tax credits for ad valorem taxes paid on inventory held for resale
  • Effective date is July 1, 2026, with automatic repeal on June 30, 2026 (note: the repeal date appearing before the effective date suggests a drafting error)

Legislative Description

Inventory tax; require Department of Revenue to provide report containing certain 2025 information regarding.

Last Action

Referred To Ways and Means;Accountability, Efficiency, Transparency

2/26/2026

Committee Referrals

Ways and Means2/26/2026
Finance1/19/2026

Full Bill Text

No bill text available