Mississippi House Bill 1139 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Republican 4-0)
Status: Passed on April 20 2021 - 100% progression
Action: 2021-04-20 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]

An Act To Amend Section 27-7-309, Mississippi Code Of 1972, To Remove The Provision That Requires Employers With An Average Monthly Withholding Tax Liability Of At Least $50,000.00 For The Preceding Calendar Year To Pay, On Or Before June 25, At Least 75% Of Their Estimated June Withholding Tax Liability For The Current Taxable Year Or At Least 75% Of Their June Withholding Tax Liability For The Preceding Taxable Year; To Amend Section 27-65-33, Mississippi Code Of 1972, To Remove The Provision That Requires Taxpayers Who Are Required To Collect Sales Tax And Who Have An Average Monthly Sales Tax Liability Of At Least $50,000.00 For The Preceding Calendar Year To Pay, On Or Before June 25, At Least 75% Of Their Estimated June Sales Tax Liability For The Current Calendar Year Or At Least 75% Of Their June Sales Tax Liability For The Preceding Calendar Year; To Amend Section 27-67-17, Mississippi Code Of 1972, To Remove The Provision That Requires Taxpayers Who Are Required To Collect Use Tax And Who Have An Average Monthly Use Tax Liability Of At Least $50,000.00 For The Preceding Calendar Year To Pay, On Or Before June 25, At Least 75% Of Their Estimated June Use Tax Liability For The Current Calendar Year Or At Least 75% Of Their June Use Tax Liability For The Preceding Calendar Year; To Amend Section 27-65-75, Mississippi Code Of 1972, To Revise The Counties Eligible For A Diversion Of A Portion Of The Sales Tax Revenue Collected On Business Activities Within A Redevelopment Project Area Developed Under The Tax Increment Financing Act If The County Has Issued Bonds Under The Tax Increment Financing Act To Finance All Or A Portion Of Such Redevelopment Project, Any Debt Service For Such Indebtedness Is Outstanding, And A Development With A Value Of $10,000,000.00 Or More Is, Or Will Be, Located In The Redevelopment Area; And For Related Purposes.

Income, sales and use taxes; remove requirement that certain taxpayers pay June tax liability on or before June 25.

Rep. John Lamar [R]

Rep. Chris Brown [R]

Rep. Carolyn Crawford [R]

Rep. Scott Bounds [R]

2021-03-30 - Senate - Senate Conference Report Adopted (Y: 50 N: 1 NV: 1 Abs: 0) [PASS]
2021-03-30 - House - House Conference Report Adopted (Y: 121 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-09 - Senate - Senate Passed As Amended (Y: 52 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-10 - House - House Passed As Amended (Y: 121 N: 0 NV: 1 Abs: 0) [PASS]

Date	Chamber	Action
2021-04-20		Approved by Governor
2021-04-01	Senate	Enrolled Bill Signed
2021-04-01	House	Enrolled Bill Signed
2021-03-30	House	Conference Report Adopted
2021-03-30	Senate	Conference Report Adopted
2021-03-29	Senate	Conference Report Filed
2021-03-29	House	Conference Report Filed
2021-03-24	Senate	Conferees Named Harkins,Bryan,Hopson
2021-03-23	House	Conferees Named Lamar,Steverson,Massengill
2021-03-17	House	Decline to Concur/Invite Conf
2021-03-10	Senate	Returned For Concurrence
2021-03-09	Senate	Passed As Amended
2021-03-09	Senate	Amended
2021-03-02	Senate	Title Suff Do Pass As Amended
2021-02-16	Senate	Referred To Finance
2021-02-12	House	Transmitted To Senate
2021-02-10	House	Passed As Amended
2021-02-10	House	Amended
2021-01-27	House	Title Suff Do Pass As Amended
2021-01-18	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	65	33	Amended Code	See Bill Text
27	65	75	Amended Code	See Bill Text
27	67	17	Amended Code	See Bill Text
27	7	309	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2021/pdf/history/HB/HB1139.xml
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1100-1199/HB1139IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1100-1199/HB1139PS.htm
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1100-1199/HB1139SG.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2021/html/ham/HB1139_H_Cmte_Amend_01.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2021/html/sam/HB1139_S_Cmte_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/house/0370006.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/senate/0640016.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/house/0850011.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/senate/0850021.pdf