Mississippi Legislature
2005 Regular Session

Subject: TAXATION

As of 04/26/05 at 09:09

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HB  33  Motor vehicle ad valorem tax; exempt portion for          Zuber
  $%    military personnel stationed out of state.             
           02/23 (H) Died In Committee
HB  34  Motor fuel taxes; delete diversion of portion to Gaming   Miles
        Counties Bond Sinking Fund.                            
           02/01 (H) Died In Committee
HB  51  Income Tax; increase rate of tax.                         Fleming
  $%       02/23 (H) Died In Committee
HB  53  Income tax; authorize State Tax Commission to allow       Fleming
   %    taxpayers owing additional tax to pay through          
        installment agreement.                                 
           02/01 (H) Died In Committee
HB 105  Motor vehicles; revise manner of payment of ad valorem    Fleming
   %    tax on, revise for personalized license tax.           
           02/01 (H) Died In Committee
HB 110  Income tax; provide a credit for taxpayers incurring      Fleming
  $%    expenses for tutorial services for dependents enrolled 
        in public schools.                                     
           02/23 (H) Died In Committee
HB 129  Income tax; provide credit for taxpayer paying home       Denny
  $%    security expenses for primary residence.               
           02/23 (H) Died In Committee
HB 155  Automated teller machines (ATM); impose tax on amount     Fleming
  $%    of transaction fees charged to users of.               
           02/23 (H) Died In Committee
HB 167  Income tax; exclude overtime compensation from gross      Fleming
  $%    income.                                                
           02/23 (H) Died In Committee
HB 168  Gasoline excise tax; increase and deposit portion of      Fleming
  $%    proceeds into Mississippi Highway-Railroad Grade       
        Crossing Safety Account.                               
           02/23 (H) Died In Committee
HB 169  Income tax; authorize deduction for medical expenses      Fleming
  $%    regardless of amount.                                  
           02/23 (H) Died In Committee
HB 177  Income tax; revise time within which State Tax            Moak
        Commission must refund overpayment before taxpayer may 
        petition for hearing.                                  
           02/01 (H) Died In Committee
HB 179  Income tax; partially exclude active duty military        Zuber
  $%    compensation received by nonresident while stationed in
        this state.                                            
           02/23 (H) Died In Committee
HB 180  Ad valorem taxation; revise definition of "head of        Denny
  $%    family" and "home" or "homestead" under the homestead  
        exemption law.                                         
           02/23 (H) Died In Committee
HB 181  Ad valorem taxes; delete school boards' authority to      Denny
   %    increase without referendum approval.                  
           02/01 (H) Died In Committee
HB 184  Income tax; authorize an adjustment to gross income for   Formby
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/23 (H) Died In Committee
HB 190  Ad valorem tax and income tax; provide incentives to      Fleming
  $%    promote development in municipalities.                 
           02/23 (H) Died In Committee
HB 192  Gaming revenues; revise diversions.                       Fleming
           02/01 (H) Died In Committee
HB 193  Income tax; extend repealer on income tax credit for      Warren
 * %    certain port charges for using certain port facilities.
           03/29 Approved by Governor
HB 196  Income tax; exclude active duty military compensation     Zuber
  $%    received by a resident while stationed out of state.   
           02/23 (H) Died In Committee
HB 201  Sales tax; impose on certain rentals of real property.    Fleming
  $%       02/23 (H) Died In Committee
HB 202  Taxation; create one percent professional service         Fleming
  $%    transaction tax.                                       
           02/23 (H) Died In Committee
HB 208  Sales tax; exempt sales of tangible personal property     Upshaw
  $%    and services to certain organizations providing food to
        needy persons.                                         
           02/23 (H) Died In Committee
HB 224  State tax system; create task force to study.             Fleming
           02/01 (H) Died In Committee
HB 225  Income tax; provide a credit for taxpayers that are       Fleming
  $%    required to conduct criminal background checks on      
        employees.                                             
           02/23 (H) Died In Committee
HB 232  Income tax; provide a credit for nonpublic school         Fleming
  $%    tuition payments and home school material costs.       
           02/23 (H) Died In Committee
HB 250  Adverse possession; payment of ad valorem taxes by        Taylor
        owner constitutes occupancy.                           
           02/01 (H) Died In Committee
HB 254  Adverse possession; prohibit if owner pays taxes.         Taylor
           02/01 (H) Died In Committee
HB 257  Incentive payment program; sales tax incentive fund;      Warren
        extend repealer.                                       
           03/01 (S) Died In Committee
HB 260  Income tax; provide a credit for certain taxpayers        Fleming
  $%    incurring expenses for certain household and dependent 
        care services.                                         
           02/23 (H) Died In Committee
HB 261  Income tax; provide a credit for taxpayers allowed to     Fleming
  $%    claim federal earned income tax credit.                
           02/23 (H) Died In Committee
HB 264  Ad valorem taxes; refund portion of school taxes to       Fleming
        employers that allow employees to take leave for       
        volunteer service in public schools.                   
           02/01 (H) Died In Committee
HB 303  Sales tax; exempt sales of tangible personal property     Denny
  $%    or services to Daughters of the American Revolution.   
           02/23 (H) Died In Committee
HB 305  State veterans homes; authorize counties to levy an ad    Green
 *$%    valorem tax to support.                                
           03/15 (S) Died In Committee
HB 370  Motor vehicle ad valorem tax; authorize credit for        Ishee
  $%    national guardsmen and reservists.                     
           02/23 (H) Died In Committee
HB 372  Income tax; increase amount of National Guard and         Lott
  $%    Reserve Forces compensation excluded from gross income.
           02/23 (H) Died In Committee
HB 373  Sales tax; exempt retail sales of certain clothing and    Moak
  $%    school supplies on third Saturday in July and first    
        Saturday in December.                                  
           02/23 (H) Died In Committee
HB 374  Sales tax; dealer not liable for additional tax on farm   Robinson (84th)
        tractors or farm implements under certain              
        circumstances.                                         
           02/01 (H) Died In Committee
HB 377  Sales tax; reduce rate on sales of certain food and       Fleming
  $%    revise certain diversions.                             
           02/23 (H) Died In Committee
HB 379  Sales tax; exempt sales made under court order or         Rotenberry
  $%    supervision.                                           
           02/23 (H) Died In Committee
HB 380  Income tax; exclude certain amounts received by a         Rotenberry
  $%    missionary living abroad from gross income.            
           02/23 (H) Died In Committee
HB 381  Sales tax; exempt all sales of tractors and farm          Rotenberry
  $%    implements when sold by farmers.                       
           02/23 (H) Died In Committee
HB 387  Income tax checkoff; establish for Animal Care Fund.      Compretta
           02/01 (H) Died In Committee
HB 389  Income tax; exclude active duty military compensation     Robinson (84th)
  $%    from gross income.                                     
           02/23 (H) Died In Committee
HB 394  Ad valorem tax; impose on nonproducing mineral estates    Robinson (84th)
  $%    held separately from surface estate.                   
           02/23 (H) Died In Committee
HB 398  Cigarettes; increase excise tax on.                       Barnett
  $%       02/23 (H) Died In Committee
HB 400  Insurance premium tax; provide a credit for certain       Reeves
  $%    investments of certified capital.                      
           02/23 (H) Died In Committee
HB 402  Income tax; provide a credit for employers that incur     Whittington
  $%    costs to promote employee physical fitness.            
           02/23 (H) Died In Committee
HB 408  Income tax; allow credit for child adoption expenses.     Lott
  $%       02/23 (H) Died In Committee
HB 410  Medicaid; reinstate eligibility for PLAD group, levy      Morris
 * %    additional taxes and assessment on tobacco products    
        for.                                                   
           03/01 (S) Died In Committee
HB 418  Income tax; increase amount of national guard and         Pierce
  $%    reserve compensation excluded from gross income.       
           02/23 (H) Died In Committee
HB 419  Ad valorem taxation; exempt business inventories from.    Markham
  $%       02/23 (H) Died In Committee
HB 421  Sales tax; authorize special municipal/county sales tax   Mayo
  $%    to fund certain capital projects.                      
           02/23 (H) Died In Committee
HB 427  Sales tax; exempt sale of personal property and           Lott
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           02/23 (H) Died In Committee
HB 429  Motor fuel excise taxes; provide partial exemption on     Lott
  $%    sales of fuel to volunteer fire departments for use in 
        department vehicles.                                   
           02/23 (H) Died In Committee
HB 433  Cigarettes; increase excise tax on and earmark revenue    Whittington
  $%    from increase for Medicaid.                            
           02/23 (H) Died In Committee
HB 445  Sales tax and use tax; exempt finance charges from.       Formby
  $%       02/23 (H) Died In Committee
HB 491  Sales tax; exempt retail sales of certain articles of     Rotenberry
  $%    clothing during the first weekend in August.           
           02/23 (H) Died In Committee
HB 492  Homestead exemption; increase for persons 65 years of     Rotenberry
  $%    age or older or totally disabled.                      
           02/23 (H) Died In Committee
HB 510  Sales tax; decrease on sales of all-terrain vehicles      Montgomery
  $%    used for agricultural purposes.                        
           02/23 (H) Died In Committee
HB 511  Sales tax; authorize special municipal sales tax to       Ishee
  $%    fund certain capital projects.                         
           02/23 (H) Died In Committee
HB 526  Income tax; provide a tax credit for expenses incurred    Reeves
  $%    in rehabilitating certain historic structures.         
           02/23 (H) Died In Committee
HB 565  Income tax; increase amount of National Guard and         Rogers (61st)
  $%    Reserve compensation excluded from gross income.       
           02/23 (H) Died In Committee
HB 569  Sales tax; provide for reduced rate on admissions to      McBride
  $%    all publicly owned facilities.                         
           02/23 (H) Died In Committee
HB 570  Ad valorem tax; agricultural land to retain               McBride
  $%    agricultural use value after development until         
        transferred and used for developed purpose.            
           02/23 (H) Died In Committee
HB 580  Ad valorem taxes; require tax assessor to notify          Howell
        taxpayer of increased assessed value of taxpayer's     
        property.                                              
           02/01 (H) Died In Committee
HB 614  Fire Protection District Tax levy; provide for election   Dedeaux
   %    to increase amount of levy.                            
           02/01 (H) Died In Committee
HB 624  Federal earned income tax credit; exempt from seizure.    Flaggs
           02/01 (H) Died In Committee
HB 625  Homestead exemption; provide for certain owners of        Brown
  $%    manufactured homes or mobile homes.                    
           02/23 (H) Died In Committee
HB 628  License tags; provide partial exemption of ad valorem     Rogers (61st)
  $%    taxes for motor vehicle owned by guardsmen or          
        reservists.                                            
           02/23 (H) Died In Committee
HB 643  Annexations, municipal, new; remove ability of            Robinson (63rd)
  $%    governing authorities to tax retroactively after a     
        certain date.                                          
           02/23 (H) Died In Committee
HB 648  State tax system; create task force to study.             Clark
           02/01 (H) Died In Committee
HB 745  Income tax; allow adjustment gross income for certain     Pierce
  $%    unreimbursed travel expenses of members of National    
        Guard/Reserves.                                        
           02/23 (H) Died In Committee
HB 766  Ad valorem school tax collections; clarify additional     Pierce
   %    levy for collection costs and revise deadline for      
        transmitting tax collections.                          
           02/01 (H) Died In Committee
HB 782  Motor vehicles; sales tax; revise exemption for           Reeves
  $%    transfers between family members.                      
           02/23 (H) Died In Committee
HB 783  Annexed territory; prohibit municipality from levying     Horne
  $%    ad valorem taxes until services are provided.          
           02/23 (H) Died In Committee
HB 793  Sales tax; exempt sales of personal property and          Whittington
  $%    services to Mississippi affiliates of Habit for        
        Humanity International, Inc.                           
           02/23 (H) Died In Committee
HB 794  Income tax; provide tax credit for contributions to       Whittington
  $%    schools for use in providing physical fitness or other 
        health programs.                                       
           02/23 (H) Died In Committee
HB 795  Estate tax; clarify state death tax credit.               Gunn
   %       02/01 (H) Died In Committee
HB 817  Alcohol; revise reference to wine in privilege tax to     Dedeaux
   %    conform to description in local option alcoholic       
        beverage control law (PEER).                           
           02/01 (H) Died In Committee
HB 832  Sales tax; reduce rate on retail sales of motorcycles.    Moore
  $%       02/23 (H) Died In Committee
HB 869  Exempt property; certain tax credits to be exempt from    Fillingane
        judgment.                                              
           02/01 (H) Died In Committee
HB 873  Air conditioning refrigerants; require purchaser to       Fillingane
        have and present sales tax permit number in order to   
        purchase.                                              
           02/01 (H) Died In Committee
HB 896  Ad valorem taxes; revise manner in which delinquent       Fillingane
   %    taxes on land are collected.                           
           02/01 (H) Died In Committee
HB 939  Income tax; phase out for corporations.                   Moore
  $%       02/23 (H) Died In Committee
HB 969  Ad valorem taxes; revise manner in which delinquent       Fillingane
   %    taxes on land are collected.                           
           02/01 (H) Died In Committee
HB 991  State tax claim; limit amount of salary withheld to       Perkins
        satisfy.                                               
           03/01 (S) Died In Committee
HB 999  Health Savings Account Act; establish and exempt          Howell
   %    certain contributions from gross income.               
           02/01 (H) Died In Committee
HB1017  Brownfield property; authorize those who incur costs of   Ellington
        remediation to receive percentage of added ad valorem  
        tax revenue.                                           
           02/01 (H) Died In Committee
HB1025  Tourism; create new sales tax incentive program.          Peranich
 * %       03/28 (H) Died In Conference
HB1031  Sales tax; authorize Tax Commission to review certain     Turner
        records of delivery carriers.                          
           02/01 (H) Died In Committee
HB1035  Ad valorem taxation; bring forward certain sections       Reeves
   %    providing for exemptions.                              
           02/01 (H) Died In Committee
HB1083  Taxes; create program to reward reporting of unpaid       Carlton *
        taxes.                                                 
           02/01 (H) Died In Committee
HB1094  Tax sales; require actual notice to owner and any         Snowden
   %    mortgagee, beneficiary or lienholder of record before  
        pending tax sale.                                      
           02/01 (H) Died In Committee
HB1099  Sales tax; increase diversion to municipalities.          Gunn
           02/01 (H) Died In Committee
HB1118  Sales tax; revise rate on sale of certain equipment       Compretta
  $%    used to assist disabled persons and mounted or attached
        to motor vehicle.                                      
           02/23 (H) Died In Committee
HB1128  Health Savings Accounts Act; establish and exempt         Howell
   %    certain contributions from gross income.               
           02/01 (H) Died In Committee
HB1134  Collection of delinquent taxes; increase fees.            Green
   %       03/16 Approved by Governor
HB1156  Taxation; bring forward certain sections providing for    Watson
   %    sales tax exemptions, section defining gross income.   
           02/01 (H) Died In Committee
HB1157  Ad valorem tax, school collections; clarify additional    Watson
   %    levy for collection costs and revise deadline for      
        transmitting tax collections.                          
           02/01 (H) Died In Committee
HB1158  Ad valorem tax; require property subject to a fee in      Watson
 * %    lieu of to maintain certain value.                     
           03/01 (S) Died In Committee
HB1179  Income tax; clarify certain deductions (STC).             Watson
  $%       02/23 (H) Died On Calendar
HB1188  Sales tax; provide penalty for failure to pay on filed    Watson
        return (STC).                                          
           02/01 (H) Died In Committee
HB1189  Sales tax; revise who may be liable for failure to file   Watson
        return (STC).                                          
           02/01 (H) Died In Committee
HB1193  Motor vehicles; sales tax; revise exemption for           Watson
  $%    transfers between family members (STC).                
           02/23 (H) Died In Committee
HB1194  Taxes; warrant for delinquent taxes may be served by      Watson
        regular mail (STC).                                    
           02/01 (H) Died In Committee
HB1195  Income tax; clarify that assessment of penalty for        Watson
 *      failure to pay or to file return is permissive (STC).  
           03/21 Approved by Governor
HB1225  Mobile and manufactured homes; revise collection of ad    Eaton
        valorem taxes.                                         
           02/01 (H) Died In Committee
HB1246  Sales tax; revise definition of "person" under (STC).     Watson
           03/14 Approved by Governor
HB1249  Sales tax and use tax; exempt delivery and freight        Davis
  $%    charges from.                                          
           02/23 (H) Died In Committee
HB1253  Income tax; provide credit for contributions to school    Lott
   %    tuition organizations or public schools.               
           02/01 (H) Died In Committee
HB1254  Sales tax; authorize utilities to use direct pay          Watson
        permits (STC).                                         
           02/01 (H) Died In Committee
HB1255  Sales tax; revise provisions regarding closure of         Watson
        business for failure to remit (STC).                   
           02/01 (H) Died In Committee
HB1292  Gasoline excise tax; eliminate evaporation deduction      Franks
   %    allowed distributors of gasoline.                      
           02/01 (H) Died In Committee
HB1306  Corporation franchise tax; revise type of notice that     Watson
        may extend period for examining returns.               
           03/15 Approved by Governor
HB1307  Sales tax; revise definition of "doing business" for      Watson
        purposes of paying on goods and services delivered     
        within state.                                          
           02/01 (H) Died In Committee
HB1308  Contractor's sales tax; provide for issuance of a         Watson
   %    jeopardy assessment, lien and warrant against certain  
        contracts.                                             
           02/01 (H) Died In Committee
HB1341  Taxation; income tax credit incentives for certain        Franks
 *$%    activities at brownfield sites.                        
           04/21 Approved by Governor
HB1348  Deeds; require all city and county taxes to be paid       Hudson
        before recording.                                      
           02/01 (H) Died In Committee
HB1369  Sales tax; delay until 2006 the diversion to repay        Chism
        transfers from special funds in FY04.                  
           02/01 (H) Died In Committee
HB1406  Mississippi Put Parents in Charge Act; create.            Moore
   %       02/01 (H) Died In Committee
HB1407  Taxpayer Voluntary Assessment Fund; create.               Moore
           02/01 (H) Died In Committee
HB1419  Income tax refund; designate contribution to go to        Robinson (84th)
        Mississippi Wildlife, Fisheries and Parks Foundation   
        (WF&P).                                                
           02/01 (H) Died In Committee
HB1449  Insurance; authorize gaming commission to purchase        Moak
   %    insurance to cover gaming tax revenue loss caused by   
        natural disasters.                                     
           02/01 (H) Died In Committee
HB1487  Oil and gas severance taxes; divert all to be deposited   Chism
        in State General Fund.                                 
           02/01 (H) Died In Committee
HB1559  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/23 (H) Died In Committee
HB1560  Sales tax; phase out on sales of certain food.            Snowden
  $%       02/23 (H) Died In Committee
HB1561  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1562  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1563  Sales tax; provide for reduced tax on admissions to all   Snowden
  $%    publicly owned facilities.                             
           02/23 (H) Died In Committee
HB1564  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise diversion to municipalities.                    
           02/23 (H) Died In Committee
HB1565  Sales tax; reduce rate on sales of certain food and       Snowden
  $%    revise certain diversions.                             
           02/23 (H) Died In Committee
HB1566  Sales tax; exempt sales of tangible personal property     Snowden
  $%    and services to East Mississippi State Hospital        
        Friends.                                               
           02/23 (H) Died In Committee
HB1568  Motor vehicle ad valorem tax credit; include              Franks
  $%    motorcycles in vehicles eligible to receive.           
           02/23 (H) Died In Committee
HB1569  Sales tax; authorize exemption for retail sales of        Snowden
  $%    certain articles of clothing during the first weekend  
        in August.                                             
           02/23 (H) Died In Committee
HB1570  Ad valorem tax; revise manner of valuing undeveloped      Chism
  $%    land made part of recorded subdivision.                
           02/23 (H) Died In Committee
HB1572  Income tax exemption; allow for taxpayers providing       Holland
  $%    support for certain relatives 65 years of age or older.
           02/23 (H) Died In Committee
HB1576  Income tax; increase amount of National Guard and         Franks
  $%    Reserve Forces compensation excluded from gross income.
           02/23 (H) Died In Committee
HB1580  Ad valorem taxation; exempt special equipment for         Clarke
  $%    disabled persons that is mounted on certain motor      
        vehicles.                                              
           02/23 (H) Died In Committee
HB1584  Sales tax; increase on certain rentals of vehicles and    Hines
  $%    earmark revenue from increase for State and School     
        Employees Insurance Fund.                              
           02/23 (H) Died In Committee
HB1585  Income tax; allow adjustment to gross income for          Fillingane
  $%    certain unreimbursed travel expenses of members of     
        National Guard/Reserves.                               
           02/23 (H) Died On Calendar
HB1587  Income tax; increase tax on gaming winnings and revise    Fillingane
  $%    winnings subject to tax.                               
           02/23 (H) Died In Committee
HB1588  Taxation; increase certain gaming tax and use revenue     Eaton
  $%    for operation of crises centers.                       
           02/23 (H) Died In Committee
HB1593  Ad valorem taxation; create 10% cap on increase in        Eaton
  $%    assessed value of agricultural property and commercial 
        poultry houses.                                        
           02/23 (H) Died In Committee
HB1595  Ad valorem taxation; exempt pollution control equipment   Ellis *
  $%    mandated by federal or state law.                      
           02/23 (H) Died In Committee
HB1597  City of Pearl; authorize a food and beverage tax in a     Rogers (61st)
 * %    certain area of the city.                              
           04/20 Approved by Governor
HB1598  Income tax; allow credit for child adoption expenses.     Gunn
  $%       02/23 (H) Died In Committee
HB1599  Income tax; allow a credit for certain charges paid by    Broomfield
 *$%    taxpayers importing and exporting products at airports.
           03/23 Approved by Governor
HB1601  Income tax; conform certain provisions of state law to    Brown
  $%    Internal Revenue Code for purposes of qualified tuition
        programs.                                              
           03/23 Approved by Governor
HB1602  Sales tax; increase on casual sales of motor vehicles     Watson
  $%    (STC).                                                 
           02/23 (H) Died In Committee
HB1603  Motor vehicle privilege tax; increase on carriers of      Watson
  $%    property with gross vehicle weight not in excess of    
        6,000 pounds (STC).                                    
           02/23 (H) Died In Committee
HB1604  Income tax; provide tax credit for expenses incurred in   Watson
 *$%    rehabilitating certain historic structures.            
           03/26 (S) Died In Conference
HB1607  Income tax; remove provision that no gain is recognized   Watson
  $%    from liquidation of certain assets of domestic         
        corporations (STC).                                    
           02/23 (H) Died In Committee
HB1608  Contractors tax; increase to $75,000 the compensation     Watson
  $%    necessary to be received to impose (STC).              
           02/23 (H) Died In Committee
HB1667  Tobacco products; increase excise tax on and earmark      Fleming
  $%    revenues from increase for certain purposes.           
           02/23 (H) Died In Committee
HB1669  Income tax; authorize job tax credit for businesses       Watson
 *$%    engaged in certain financial services.                 
           03/15 (S) Died In Committee
HB1680  Ad valorem tax; provide the manner in which the           Watson
  $%    appraisal of affordable rental housing is conducted in 
        determining true value.                                
           02/23 (H) Died On Calendar
HB1683  Income tax; provide credit for physicians who treat       Fleming
  $%    medically indigent or uninsured patients.              
           02/23 (H) Died In Committee
HB1684  Taxation; increase tax on gaming winning, increase        Watson
  $%    gaming gross revenue fee, reduce unemployment          
        compensation contribution rate.                        
           02/23 (H) Died In Committee
HB1686  Sales tax; provide for reduced rate and exemption on      Compretta
  $%    certain sales to high technology enterprises.          
           02/23 (H) Died In Committee
HB1687  Mississippi Optional Sales Tax Act; enact.                Mayo
  $%       02/23 (H) Died In Committee
HB1688  Taxation; increase certain taxes and deposit revenue      Mayo
  $%    from increase into Budget Contingency Fund for certain 
        purposes.                                              
           02/23 (H) Died In Committee
HB1689  Ad valorem tax; provide exemption for certain owners of   Janus
  $%    manufactured or mobile homes who are 65 or older or    
        totally disabled.                                      
           02/23 (H) Died In Committee
HB1690  Income tax; provide a credit for ad valorem taxes paid    Compretta
  $%    on certain personal property.                          
           02/23 (H) Died In Committee
HB1692  Income tax; provide credit for contributions to schools   Lott
  $%    for support of educational purposes only.              
           02/23 (H) Died In Committee
HB1693  Income tax; exempt state or national monetary awards      Lott
  $%    given to educational professionals.                    
           02/23 (H) Died On Calendar
HB1694  Ad valorem tax; exempt business inventories from.         Formby
  $%       02/23 (H) Died In Committee
HB1695  Income tax; allow credit for child adoption expenses.     Wells-Smith
  $%       02/23 (H) Died In Committee
HB1704  Income taxation; establish the Smart Growth Tax Credit    Johnson
  $%    Act.                                                   
           02/23 (H) Died In Committee
HB1705  Sales tax; levy additional rate on certain sexually       Guice
  $%    explicit material.                                     
           02/23 (H) Died In Committee
HB1707  Sales taxation; exempt aircraft repair and maintenance,   Broomfield
  $%    reduce rate on certain sales of parts used in aircraft 
        repair and maintenance.                                
           02/23 (H) Died In Committee
HB1708  Sales tax; levy additional rate on certain sexually       Malone
  $%    explicit material and place proceeds in special fund   
        for mental health.                                     
           02/23 (H) Died In Committee
HB1710  Sales tax; remove exemption for sales of certain          Watson
 *$%    agricultural products to nonfarmers.                   
           03/15 (S) Failed
HB1711  Income tax; authorize a credit for certain business       Watson
 *$%    enterprises creating new jobs in economically          
        distressed communities.                                
           04/20 Approved by Governor
HB1712  Sales tax; increase on casual sales and revise            Watson
  $%    exemption on transfers between family members; revise  
        certain wildlife fees.                                 
           02/23 (H) Died In Committee
HB1717  Taxation; increase various taxes to fund state            Scott
  $%    government.                                            
           02/23 (H) Died In Committee
HB1718  Taxes and fees; increase various taxes, and provide for   Scott
  $%    new and increased fees to be charged by state          
        agencies.                                              
           02/23 (H) Died In Committee
HB1719  Taxes and fees; increase various taxes, increase          Watson
  $%    certain Department of Wildlife, Fisheries and Parks    
        fees.                                                  
           02/23 (H) Died On Calendar
HB1721  Ad valorem tax; authorize municipalities to defer for     Compretta
  $%    certain small businesses making capital investments.   
           02/23 (H) Died In Committee
HB1757  City of McComb; allow to impose tourism tax on gross      Myers
 * %    proceeds from hotel rooms.                             
           04/06 Approved by Governor
HB1764  Wayne County; authorize tourism tax for funds to          Taylor
 * %    construct recreational facility.                       
           04/20 Approved by Governor
HB1768  Leflore County; authorize to impose tourism tax.          Perkins
 * %       04/07 (H) Died In Conference
HB1769  Hancock County; increase tourism tax.                     Dedeaux
   %       04/07 (S) Died In Committee
HB1770  City of Meridian; authorize food and beverage tax;        Young
 * %    authorize bonds; construction of Arts and Entertainment
        Center.                                                
           04/06 Approved by Governor
HC  20  Amend Constitution; require majority vote only for bill   Denny
        reducing taxes.                                        
           02/01 (H) Died In Committee
HC  28  Amend Constitution; require majority vote only for bill   Lott
        reducing taxes.                                        
           02/01 (H) Died In Committee
HC  46  Amend Constitution; create "Taxpayer's Bill of Rights."   Capps
           02/01 (H) Died In Committee
HC  48  Telecommunications; encourage Mississippi Senate          Lott
        Delegation to support repealing the federal excise tax 
        on.                                                    
           04/07 (H) Died In Committee
HC  56  Death tax; petition Mississippi Congressional             Lott
        Delegation to abolish permanently.                     
           04/07 (H) Died In Committee
HC  83  Suspend deadlines for introduction; unauthorized          Bentz
        substances; impose excise tax upon.                    
           04/07 (H) Died In Committee
HC  87  Suspend deadlines for further consideration of HB 1718;   Johnson
        taxes and fees; increase various taxes, and provide    
        for new, increased fees.                               
           04/07 (H) Died In Committee
HC  88  Suspend deadlines for further consideration of  House     Johnson
        Bill 1717; taxation; increase various taxes to fund    
        state government.                                      
           04/07 (H) Died In Committee
HC  97  Suspend deadlines for introduction; unauthorized          Warren
        substances; impose excise tax upon.                    
           04/07 (S) Died In Committee
HC 102  Suspend deadlines for introduction; raise additional      Watson
        revenue for FY 2006.                                   
           04/07 (H) Died In Committee
HC 106  Suspend deadlines for introduction; tax and fees;         Fleming
        revise various taxes, provide for new, increased fees, 
        revise certain agencies.                               
           04/07 (H) Died In Committee
HC 109  Suspend deadlines for further consideration of HB 1604;   Watson
        income tax; provide tax credit for expenses incurred   
        in rehabilitating certain historic structures.         
           04/07 (H) Died In Committee
HC 110  Task force; create to study state tax system.             Watson
           04/07 (H) Died In Committee
SB2021  Ad valorem taxation; revise the definition of "home" or   Dearing
  $%    "homestead" under the homestead exemption law.         
           02/23 (S) Died In Committee
SB2026  Motor vehicle ad valorem tax credit; include              Dearing
  $%    motorcycles in vehicles eligible to receive.           
           02/23 (S) Died In Committee
SB2029  Homestead exemption; provide for certain owners of        Wilemon
  $%    manufactured homes or mobile homes.                    
           02/23 (S) Died In Committee
SB2051  Income tax; increase exemption for National Guard and     Ross
  $%    Reserve pay.                                           
           02/23 (S) Died In Committee
SB2057  Sales taxation; exempt certain sales to 501(c)(3)         Dearing
  $%    organizations for conservation projects.               
           02/23 (S) Died In Committee
SB2070  Income tax; allow credit for child adoption expenses.     Nunnelee
  $%       03/15 (H) Died In Committee
SB2079  Medicaid assistance payments; direct Division of          Ross
        Medicaid to implement time limitations on the receipt  
        of benefits.                                           
           02/01 (S) Died In Committee
SB2098  Sales tax exemption; Ducks Unlimited fund-raising         Dearing
  $%    purchases.                                             
           02/23 (S) Died In Committee
SB2101  Income tax; provide credit for contributions to school    Nunnelee
  $%    tuition organizations or public schools.               
           02/23 (S) Died In Committee
SB2115  Taxation; income tax credit incentives for certain        Nunnelee
  $%    activities at brownfield sites.                        
           02/23 (S) Died In Committee
SB2120  Sales taxation; exempt the sale of property and           King
  $%    services used in the improvement of realty for churches
        or religious institutions.                             
           02/23 (S) Died In Committee
SB2130  Sales tax exemption; Habitat for Humanity.                Nunnelee
  $%       02/23 (S) Died In Committee
SB2143  Ad valorem school tax collections; clarify additional     Chaney
   %    levy for collection costs and revise deadline for      
        transmitting tax collections.                          
           02/01 (S) Died In Committee
SB2145  Motor fuel excise taxes; provide partial exemption on     Carmichael
  $%    sales of fuel to volunteer fire departments for use in 
        departments.                                           
           03/15 (H) Died In Committee
SB2168  Sales tax; exempt retail sales of certain foods for       Harden
  $%    human consumption.                                     
           02/23 (S) Died In Committee
SB2174  Sales tax; reduce the sales tax on prepared foods to      Butler
  $%    6%.                                                    
           02/23 (S) Died In Committee
SB2175  Ad valorem taxes; exempt motor vehicles owned by          Butler
  $%    persons 65 or older.                                   
           02/23 (S) Died In Committee
SB2205  State income tax credit for out-of-pocket classroom       Harden
  $%    supply expenditures made by public schoolteachers;     
        provide for.                                           
           02/23 (S) Died In Committee
SB2225  Motor vehicle ad valorem tax credit; include              Carmichael
  $%    motorcycles in vehicles eligible to receive.           
           02/23 (S) Died In Committee
SB2240  Appropriation; Tax Commission - Homestead Exemption,      Tollison
        Additional FY 2005.                                    
           02/23 (S) Died In Committee
SB2267  Taxation; exempt one motor vehicle of active duty U.S.    Doxey
  $%    Armed Forces members from ad valorem taxation.         
           02/23 (S) Died In Committee
SB2270  Insurance premium tax; authorize a credit for the         Kirby
  $%    location or expansion of operations centers or claims  
        centers.                                               
           03/15 (H) Died In Committee
SB2293  Ad valorem taxation of agriculatural prop; increase       Wilemon
  $%    moving average used to determine true value; lower     
        amount that true value may vary.                       
           02/23 (S) Died In Committee
SB2311  Withholding, sales and use taxation; revise penalty for   Kirby
 *      incorrect accelerated payments in June.                
           03/14 Approved by Governor
SB2318  Income tax checkoff; establish for Animal Care Fund.      Cuevas
           02/01 (S) Died In Committee
SB2321  Ad valorem taxation; exempt business inventories from     Cuevas
  $%    ad valorem taxation.                                   
           02/23 (S) Died In Committee
SB2345  Income tax; a relative 65 or older, who resides with      Nunnelee
 *$%    taxpayer and whose income is $10,000.00 or less, is a  
        dependent.                                             
           03/15 (H) Died In Committee
SB2347  Sales taxation; exempt sales of certain tangible          Clarke
 *$%    personal property used in the mfg., converting or      
        repairing of vessels or barges.                        
           03/15 (H) Died In Committee
SB2349  Income taxation; provide a credit for investment in       Clarke
  $%    enterprises that convert agricultural waste products   
        into energy.                                           
           02/23 (S) Died In Committee
SB2368  Foreign insurance companies; revise various taxes and     Kirby
  $%    fees.                                                  
           02/23 (S) Died In Committee
SB2374  Sales tax; authorize special municipal/county sales tax   Burton
  $%    to fund certain capital projects.                      
           02/23 (S) Died In Committee
SB2377  Taxation; income tax credit incentives for certain        Moffatt
  $%    activities at brownfield sites.                        
           03/15 (H) Died In Committee
SB2385  Ad valorem taxation; exempt qualified hybrid vehicles.    Dawkins
  $%       02/23 (S) Died In Committee
SB2430  Appropriation; State Tax Commission - Homestead           Little
        Exemption; FY2006.                                     
           03/15 (H) Died In Committee
SB2449  Ad valorem taxation; exempt pollution control equipment   Michel
 *$%    mandated by federal or state law.                      
           03/15 (H) Died In Committee
SB2524  Sales tax diversion to pay back special funds; delay      Gordon
        for 1 year.                                            
           03/01 (H) Died In Committee
SB2527  Sales/income taxation; create manufacturing income tax    Robertson
  $%    credit, revise certain other credits and exemptions.   
           02/23 (S) Died In Committee
SB2544  Tax sale of land; prorate portion of excess to            Jordan
        municipalities in certain situations.                  
           02/10 (S) Died On Calendar
SB2555  State's share of oil and gas severance taxes; all to be   Little
 *      appropriated until 2010.                               
           03/01 (H) Died In Committee
SB2564  Franchise tax; increase.                                  Williamson
  $%       02/23 (S) Died In Committee
SB2595  Long-Term Care Tax Credit Model Act; enact.               Dawkins
  $%       02/23 (S) Died In Committee
SB2596  Taxation; impose a 2¢ per liter tax on retail sales of    Dawkins
  $%    bottled water.                                         
           02/23 (S) Died In Committee
SB2605  Income taxation; grant a tax credit for contributions     Jackson (32nd)
  $%    to certain student aid programs.                       
           02/23 (S) Died In Committee
SB2609  Ad valorem taxation; exempt a portion of the assessed     Williamson
  $%    value of egg houses, pullet houses and broiler houses. 
           02/23 (S) Died In Committee
SB2627  Income tax; allow credit for child adoption expenses.     White
  $%       02/23 (S) Died In Committee
SB2630  Cigarettes; increase excise tax on and earmark revenue    Dawkins
  $%    from increase for Medicaid.                            
           02/23 (S) Died In Committee
SB2633  Health Savings Accounts Act; establish and exempt         Hewes
 *$%    certain contributions from gross income.               
           04/06 Approved by Governor
SB2675  Income tax credit; allow for certain charges paid by      Hewes
  $%    taxpayers importing and exporting products at ports and
        airports.                                              
           02/23 (S) Died In Committee
SB2706  Sales tax; direct pay permits may be issued to public     Robertson
        utilities for items taxed under Section 27-65-19.      
           03/21 Approved by Governor
SB2707  Income taxes; federal itemized deduction for taxes in     Robertson
  $%    lieu of state income taxes paid may not be used as an  
        individual deduction.                                  
           03/15 (H) Died On Calendar
SB2723  Sales taxation; exempt retail sales of certain articles   Michel
  $%    of clothing during the first weekend in August.        
           02/23 (S) Died In Committee
SB2741  Sales tax; allow closure of business if sales taxes are   Robertson
        not paid three times in a consecutive 24-month period. 
           02/01 (S) Died In Committee
SB2744  Public notices of proposed ad valorem tax effort by       Williamson
        school districts; change content.                      
           02/01 (S) Died In Committee
SB2746  Contractor's sales tax; provide for issuance of a         Robertson
   %    jeopardy assessment, lien and warrant against certain  
        contracts.                                             
           03/21 Approved by Governor
SB2751  Sales taxes; officer or agent of person responsible for   Robertson
 *      the payment of taxes are jointly and severally liable  
        for.                                                   
           03/01 (H) Died In Committee
SB2754  Sales tax permits; may be revoked for failures by         Robertson
     V  certain persons to satisfy all tax liabilities to the  
        state.                                                 
           03/14 Vetoed
SB2786  Appropriation; Tax Commission - Homestead Exemption,      Browning
        Additional FY 2005.                                    
           02/23 (S) Died In Committee
SB2827  Estate tax; provide that tax schedule and deductions      Dawkins
  $%    shall not be coupled to federal law and provide for in 
        state law.                                             
           02/23 (S) Died In Committee
SB2868  Tax sales; require notice of to the record owner by       Flowers
        certified mail.                                        
           02/01 (S) Died In Committee
SB2899  Income tax refund; designate contribution to go to MS     Posey
        Wildlife, Fisheries and Parks Foundation.              
           02/01 (S) Died In Committee
SB2916  Corporation franchise tax; revise type of notice that     Robertson
        may extend period for examining returns.               
           03/01 (H) Died In Committee
SB2919  Sales tax; revise definition of "doing business" for      Robertson
        purposes of paying on goods and services delivered     
        within state.                                          
           02/01 (S) Died In Committee
SB2964  Income tax; clarify that assessment of penalty for        Robertson
        failure to pay or to file return is permissive (STC).  
           03/01 (H) Died In Committee
SB2981  Taxes; warrant for delinquent taxes may be served by      Robertson
        regular mail (STC).                                    
           03/15 Approved by Governor
SB2983  Sales tax; provide penalty for failure to pay on filed    Robertson
        return (STC).                                          
           03/01 (H) Died In Committee
SB3006  Sales tax exemption; residential group homes for          Nunnelee
  $%    minors.                                                
           02/23 (S) Died In Committee
SB3007  True value; provide the manner in which the appraisal     Robertson
  $%    of affordable multifamily housing is conducted for ad  
        valorem tax purposes.                                  
           02/23 (S) Died In Committee
SB3009  Income taxation; remove provision that no gain is         Robertson
  $%    recognized from liquidation of certain assets of       
        domestic corporations.                                 
           03/29 Approved by Governor
SB3010  Contractor's tax; increase to $75,000 the compensation    Robertson
  $%    necessary to be received to impose.                    
           02/23 (S) Died In Committee
SB3011  Income tax; authorize an adjustment to gross income for   Michel
  $%    portion of self-employment taxes paid by self-employed 
        individuals.                                           
           02/23 (S) Died In Committee
SB3012  Ad valorem taxation; exempt special equipment for         Frazier
  $%    disabled persons that is mounted on certain motor      
        vehicles.                                              
           02/23 (S) Died In Committee
SB3013  Motor vehicle sales tax; revise exemption for transfers   Robertson
 *$%    between family members (STC).                          
           04/06 Approved by Governor
SB3014  Ad valorem tax; allow subsequent request for new          Chaney
 *$%@   enterprise exemption in certain cases, authorize cities
        to defer.                                              
           04/20 Approved by Governor
SB3016  Sales taxation; exempt Goodwill Industries of South       Hewes
  $%    Mississippi, Inc., from.                               
           02/23 (S) Died In Committee
SB3017  Amusement tax; exempt events that pay fees to the         White
  $%    Mississippi Athletic Commission.                       
           02/23 (S) Died In Committee
SB3021  Income tax; provide a credit for employers who hire       Clarke
  $%    persons who are receiving Medicaid benefits under      
        certain conditions.                                    
           02/23 (S) Died In Committee
SB3022  Income tax; provide a credit for certain employers who    Clarke
  $%    provide a health benefits plan to employees.           
           02/23 (S) Died In Committee
SB3026  Sales taxation; exempt certain aircraft repair and        Robertson
 *$%    maintenance from.                                      
           04/06 Approved by Governor
SB3028  City of Pearl; authorize a food and beverage tax in a     Kirby
 * %    certain area of the city.                              
           04/07 (H) Died In Committee
SB3037  Income tax; allow a credit for certain charges paid by    Hewes
  $%    taxpayers importing products at certain airports.      
           02/23 (S) Died In Committee
SB3038  Income tax; provide a credit for nonpublic school         Hewes
  $%    tuition payments.                                      
           02/23 (S) Died In Committee
SB3041  Income taxation; provide tax credit for expenses          Gordon
  $%    incurred in rehabilitating certain historic structures.
           02/23 (S) Died In Committee
SB3042  Job tax credit; authorize for businesses engaged in       Michel
  $%    certain financial services.                            
           02/23 (S) Died In Committee
SB3043  Mississippi Optional Sales Tax Act; enact.                Burton
  $%       02/23 (S) Died In Committee
SB3100  True value; provide the manner in which the appraisal     Robertson
 *$%    of affordable rental housing is conducted for ad       
        valorem tax purposes.                                  
           04/04 Approved by Governor
SB3104  Income taxation; provide a tax credit for expenses        Horhn
  $%    incurred in rehabilitating certain historic structures.
           02/23 (S) Died In Committee
SB3105  Income taxation; establish the Smart Growth Tax Credit    Dawkins
  $%    Act.                                                   
           02/23 (S) Died In Committee
SB3106  Job tax credit; authorize for certain business            Robertson
  $%    enterprises in distressed communities.                 
           02/23 (S) Died In Committee
SB3113  Major Economic Impact Act; revise definition of           Brown
  $%    "project," authorize issuance of bonds, provide tax    
        incentives/certain projects.                           
           02/23 (S) Died In Committee
SB3114  Income tax; exclude amount spent by teachers for          Clarke
  $%    classroom supplies from gross income.                  
           02/23 (S) Died In Committee
SB3123  Neshoba County; issue bonds for hospital/nursing home     Williamson
   %    improvements and levy tax for payment thereof.         
           03/27 (S) Motion to Reconsider Tabled
SB3134  City of Madison; authorize the levy of a tax on hotels,   Ross
 * %    motels and restaurants for certain purposes.           
           04/06 Approved by Governor
SB3140  Lafayette-Oxford Recreational Authority; revise           Tollison
 * %    membership and terms; increase the tax levy of county  
        and city for support of.                               
           04/21 Approved by Governor
SB3141  Hancock County; increase tourism tax.                     Cuevas
 * %       04/07 (S) Died In Conference
SB3156  Income tax; clarify types of pensions not included in     Robertson
  $%@   gross income.                                          
           04/07 (S) Died On Calendar
SC 506  Taxation; joint committee to study state tax system.      Harden
           04/07 (S) Died In Committee
SC 518  Constitution; amend to insert a "Mississippi Taxpayer     Hewes
        Bill of Rights."                                       
           02/01 (S) Died In Committee
SC 521  Interim joint study committee; create to study            Horhn
        Mississippi's tax code.                                
           04/07 (S) Died In Committee
SC 530  Urge Congress to repeal federal death tax.                White
           04/07 (S) Died In Committee
SC 592  Study committee to study valuation and ad valorem         Doxey
        taxation of land used for agricultural purposes;       
        create.                                                
           04/07 (S) Died In Committee
SC 604  Susp. rules/further consid. SB 3014; ad valorem tax;      Chaney
        allow subsequent request for new enterprise exemption. 
           03/30 (H) Enrolled Bill Signed
SC 610  Suspend rules for introduction and passage; clarify       Robertson
        types of pensions not included in gross income.        
           04/03 (H) Enrolled Bill Signed
SC 611  Suspend rules for introduction and passage; provide job   Doxey
        tax credit to certain biotech and pharmaceutical       
        companies.                                             
           04/07 (H) Died In Committee


KEY: * = Amended % = 3/5ths Vote Required V = Vetoed
  $ = Revenue @ = Exempted From Deadline P = Partially Vetoed


End Of Document
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