MS HB1139 | 2021 | Regular Session
Status
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]
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]
Summary
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.
Title
Income, sales and use taxes; remove requirement that certain taxpayers pay June tax liability on or before June 25.
Sponsors
Roll Calls
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]
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]
History
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 |
Code Citations
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 |