Mississippi House Bill 1699 (Adjourned Sine Die)

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Completed Legislative Action
February 27 2013 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Create The Mississippi Infrastructure Company Recovery Act Of 2013; To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude From Gross Income Under The State Income Tax Law, Amounts Received By A Foreign Infrastructure Affiliate Employee From An Infrastructure Company Or A Foreign Infrastructure Company Affiliate For Disaster Or Emergency Related Work Performed During A Disaster Period; To Define The Terms "disaster," "disaster Or Emergency Related Work," "disaster Period," "foreign Infrastructure Company Affiliate," "foreign Infrastructure Affiliate Employee," "infrastructure" And "infrastructure Company" For The Purposes Of Such Exclusion From Gross Income; To Amend Section 27-7-37, Mississippi Code Of 1972, To Provide That Activity Of A Foreign Infrastructure Company Affiliate That Is Conducted In This State Relating To A Disaster Shall Be Disregarded With Respect To Any Filing Requirements For Income Tax Purposes; To Amend Sections 27-7-303, 27-7-305 And 27-7-333, Mississippi Code Of 1972, To Define The Terms "disaster," "disaster Or Emergency Related Work," "disaster Period," "foreign Infrastructure Company Affiliate," "foreign Infrastructure Affiliate Employee," "infrastructure" And "infrastructure Company" Under The State Income Tax Withholding Law; To Provide That A Foreign Infrastructure Company Affiliate Will Not Be Considered To Have Established A Presence In The State That Would Require The Business To Withhold Or Remit Any Taxes From A Foreign Infrastructure Affiliate Employee Or To Otherwise Be Subjected To Any Employer Tax Withholdings With Respect To Disaster Or Emergency Related Work Performed During A Disaster Period; To Amend Section 27-13-7, Mississippi Code Of 1972, To Provide A Corporation Franchise Tax Exemption For A Foreign Infrastructure Company Affiliate That Conducts Operations Within The State Solely For Purposes Of Performing Disaster Or Emergency Related Work During A Disaster Period; And For Related Purposes.

Mississippi Infrastructure Company Recovery Act of 2013; create.

Rep Smith

Date	Chamber	Action
2013-02-27	House	Died In Committee
2013-02-26	House	Referred To Ways and Means

Type	Source
Summary	http://billstatus.ls.state.ms.us/2013/pdf/history/HB/HB1699.xml
Text	http://billstatus.ls.state.ms.us/documents/2013/html/HB/1600-1699/HB1699IN.htm