Mississippi House Bill 76 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on January 31 2023 - 100% progression
Action: 2023-01-31 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Sections 27-7-45 And 27-7-55, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State Or A Political Subdivision Thereof Does Not Pay State Income Tax By August 15 After Such Income Tax Becomes Due And Payable, That His Wages, Salary Or Other Compensation Shall Be Withheld And Paid To The Department Of Revenue; To Provide That The Department Of Revenue May Pursue Any And All Remedies For Collection That Are Available To It In The Collection Of Income Taxes Owed By Persons Who Are Not Public Officers Or Employees; To Provide That Any Garnishment Made In Accordance With Law Shall Be For An Amount Of 25% Of The Employee's Or Officer's Salary Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Section 27-65-40, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State Of Mississippi, Or Any Political Subdivision Thereof, Does Not Pay The State Sales Tax For Which He Is Responsible To Pay Within Two Months After Such Sales Tax Becomes Due And Payable, He Is Not Eligible To Receive Any Salary Or Other Emoluments Of Office From The State, Or From Any Political Subdivision Thereof, Until The Sales Tax, Interest And Penalty, Are Paid In Full; To Provide That The Department Of Revenue May Pursue All Remedies Against A Public Employee Or Officer As Are Available Against Other Persons Who Fail To Pay Taxes Levied Under The Sales Tax Law; To Provide That Any Garnishment Taken Against Such Public Employee Or Officer Shall Be For An Amount Of 25% Of The Employee's Or Officer's Salary Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Sections 85-3-4 And 7-7-43, Mississippi Code Of 1972, In Conformity To The Provisions Of This Act; And For Related Purposes.

Income tax and sales tax liability; revise method of collecting from public officers or employees.

Rep. Oscar Denton [D]

Date	Chamber	Action
2023-01-31	House	Died In Committee
2023-01-04	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	65	40	Amended Code	See Bill Text
27	7	45	Amended Code	See Bill Text
27	7	55	Amended Code	See Bill Text
7	7	43	Amended Code	See Bill Text
85	3	4	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2023/pdf/history/HB/HB0076.xml
Text	https://billstatus.ls.state.ms.us/documents/2023/html/HB/0001-0099/HB0076IN.htm