2021
Regular Session
Income tax; allow deduction for Back to Business Mississippi Grant Program eligible expenses.
AN ACT TO AMEND SECTION 57-121-7, MISSISSIPPI CODE OF 1972, TO ALLOW AN INCOME TAX DEDUCTION FOR OTHERWISE DEDUCTIBLE EXPENSES IF THE PAYMENT FOR SUCH EXPENSES IS MADE WITH THE GRANT OR LOAN PROGRAM OF THE PAYCHECK PROTECTION PROGRAM AS AUTHORIZED UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT AND THE CONSOLIDATED APPROPRIATIONS ACT OF 2021, THE COVID-19 ECONOMIC INJURY DISASTER LOAN PROGRAM, THE 2020 COVID-19 MISSISSIPPI BUSINESS ASSISTANCE ACT, AND/OR THE RENTAL ASSISTANCE GRANT PROGRAM, AND SUCH EXPENSES ARE ALLOWED AS DEDUCTIONS FOR FEDERAL INCOME TAX PURPOSES; AND FOR RELATED PURPOSES.
11/09/21 at 12:51
H
B
1446
House Bill 1446
HB 1446
H
Law
Revenue
Yes
Three/Fifths
** See Text
443
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Gunn
../../House_authors/Gunn.xml
A
../../code_sections/057/01210007.xml
1
02/22 (H) Referred To Ways and Means
2
02/22 (H) Title Suff Do Pass
3
02/24 (H) Passed
../../../../2021/pdf/votes/house/0510010.pdf
4
02/25 (H) Transmitted To Senate
5
03/09 (S) Referred To Finance
6
03/11 (S) Title Suff Do Pass
7
03/16 (S) Amended
8
03/16 (S) Passed As Amended
../../../../2021/pdf/votes/senate/0710075.pdf
9
03/17 (S) Returned For Concurrence
10
03/19 (H) Decline to Concur/Invite Conf
11
03/23 (H) Conferees Named Lamar,Steverson,Massengill
12
03/24 (S) Conferees Named Harkins,Johnson,England
13
03/27 (S) Conference Report Filed
14
03/27 (H) Conference Report Filed
15
03/28 (H) Conference Report Adopted
../../../../2021/pdf/votes/house/0830053.pdf
16
03/28 (S) Conference Report Adopted
../../../../2021/pdf/votes/senate/0830073.pdf
17
03/30 (H) Enrolled Bill Signed
18
03/30 (S) Enrolled Bill Signed
19
04/14 Approved by Governor
../../../../documents/2021/pdf/HB/1400-1499/HB1446SG.pdf
../../../../documents/2021/dt/HB/1400-1499/HB1446SG.pdf
../../../../documents/2021/html/HB/1400-1499/HB1446SG.htm
../../../../documents/2021/pdf/HB/1400-1499/HB1446IN.pdf
../../../../documents/2021/dt/HB/1400-1499/HB1446IN.pdf
../../../../documents/2021/html/HB/1400-1499/HB1446IN.htm
../../../../documents/2021/pdf/HB/1400-1499/HB1446PS.pdf
../../../../documents/2021/dt/HB/1400-1499/HB1446PS.pdf
../../../../documents/2021/html/HB/1400-1499/HB1446PS.htm
../../../../documents/2021/pdf/HB/1400-1499/HB1446SG.pdf
../../../../documents/2021/dt/HB/1400-1499/HB1446SG.pdf
../../../../documents/2021/html/HB/1400-1499/HB1446SG.htm
../../../../documents/2021/pdf/cr/HB1446CR.pdf
../../../../documents/2021/dt/cr/HB1446CR.pdf
../../../../documents/2021/html/cr/HB1446CR.htm
Conference Report
Amendment Report for House Bill No. 1446
../../../../documents/2021/pdf/sam/Amendment_Report_for_HB1446.pdf
../../../../../documents/2021/html/sam/Amendment_Report_for_HB1446.htm
Amendment No 1
Adopted
../../../../documents/2021/pdf/sam/HB1446_S_Amend_01.pdf
../../../../../documents/2021/html/sam/HB1446_S_Amend_01.htm
Voice Vote
Amendment No 2
Adopted
../../../../documents/2021/pdf/sam/HB1446_S_Amend_02.pdf
../../../../../documents/2021/html/sam/HB1446_S_Amend_02.htm
Voice Vote
N
../../../../documents/2021/pdf/fiscalnotes/HB1446.pdf