Mississippi House Bill 4039

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Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Failed on March 28 2026 - 100% progression
Action: 2026-03-28 - Died In Conference
Text: Latest bill text (Engrossed) [HTML]

An Act To Amend Section 57-73-23, Mississippi Code Of 1972, Which Authorizes An Income Tax Credit For Employers Providing Dependent Care For Employees During Work Hours And For Employers That Provide A Child Care Stipend To Be Used For Child Care During Employees' Work Hours, To Reduce The Amount Of The Required Stipend And To Provide For The Stipend To Be For Direct Payments To A Licensed Or Registered Entity, Or Other Governmental, Or Accrediting Agency Or Entity Providing Dependent Child Care; To Provide That The Tax Credit Allowed May Not Exceed $3,000.00 Per Year For Each Child Of A Participating Employee; To Provide That In Lieu Of Claiming A Tax Credit, A Taxpayer May Elect To Claim A Rebate In The Amount Of 75% Of The Amount That Would Be Eligible To Claim As A Credit; To Provide That The Maximum Aggregate Amount Of Credits And Rebates That May Be Used By A Taxpayer In A Taxable Year Cannot Exceed $50,000.00; To Provide That The Maximum Aggregate Amount Of Tax Credits And Rebates That May Be Awarded Cannot Exceed $5,000,000.00 For Any One Taxable Year; And For Related Purposes.

Income tax; revise credit for employers providing dependent/child care for employees.

Rep. John Lamar [R]

2026-03-17 - Senate - Senate Passed As Amended (Y: 49 N: 3 NV: 0 Abs: 0) [PASS]
2026-02-25 - House - House Passed (Y: 120 N: 0 NV: 2 Abs: 0) [PASS]

Date	Chamber	Action
2026-03-28	House	Died In Conference
2026-03-24	Senate	Conferees Named Harkins,Kirby,Boyd
2026-03-23	House	Conferees Named Lamar,Steverson,Bell (21st)
2026-03-19	House	Decline to Concur/Invite Conf
2026-03-18	Senate	Returned For Concurrence
2026-03-17	Senate	Passed As Amended
2026-03-17	Senate	Amended
2026-03-10	Senate	Title Suff Do Pass As Amended
2026-03-04	Senate	Referred To Finance
2026-02-26	House	Transmitted To Senate
2026-02-25	House	Passed
2026-02-25	House	Committee Substitute Adopted
2026-02-24	House	Title Suff Do Pass Comm Sub
2026-02-23	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
57	73	23	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB4039.xml
Text	https://billstatus.ls.state.ms.us/documents/2026/html/HB/4000-4099/HB4039IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2026/html/HB/4000-4099/HB4039CS.htm
Text	https://billstatus.ls.state.ms.us/documents/2026/html/HB/4000-4099/HB4039PS.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2026/html/sam/HB4039_S_Cmte_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2026/pdf/votes/house/0510016.pdf
Roll Call	https://billstatus.ls.state.ms.us/2026/pdf/votes/senate/0710011.pdf