MISSISSIPPI LEGISLATURE

2020 Regular Session

To: Rules

By: Representative Read

House Bill 1811

AN ACT TO AMEND SECTIONS 4 AND 9 OF CHAPTER 303, LAWS OF 2020, AS AMENDED BY SECTION 1 OF CHAPTER 494, LAWS OF 2020, AND SECTION 6 OF CHAPTER 486, LAWS OF 2020, AND SECTION 5 OF CHAPTER 489, LAWS OF 2020, TO REVISE THE DEFINITION OF "ELIGIBLE TAXPAYER" FOR PURPOSES OF THE MISSISSIPPI COVID-19 RELIEF PAYMENT FUND; TO REMOVE THE PROVISIONS ADDRESSING THE DISPOSITION OF MONIES IN CERTAIN SPECIAL FUNDS COMPRISED OF MONIES FROM THE FEDERAL CARES ACT IF THERE ARE UNOBLIGATED MONIES IN THOSE SPECIAL FUNDS ON CERTAIN DATES; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 4 of Chapter 303, Laws of 2020 (Senate Bill No. 2772, 2020 Regular Session), as amended by Section 1 of Chapter 494, Laws of 2020 (Senate Bill No. 3053, 2020 Regular Session), is amended as follows:

     Section 4.  (1)  As used in this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:

          (a)  "COVID-19" means the Coronavirus Disease 2019.

          (b)  "Department" means the Mississippi Department of Revenue.

          (c)  "Eligible taxpayer" means a resident taxpayer, or a taxpayer with a permanent place of business located in the state, that:

              (i)  Was registered with the department before March 1, 2020, had an Employer Identification Number or Social Security Number before March 1, 2020, and/or had an active department withholding account established before March 1, 2020, which withholding account was not for the purposes of paying household employees or as a home healthcare recipient;

              (ii)  Had a North American Industry Classification System Code of 311811, 4421, 4422, 4481, 4482, 4483, 4511, 4512, 4531, 4532, 4533, 4539, 487210, 488990, 5121, 5322, 541920, 541921, 561499, 561510, 561920, 6116, 6244, 7111, 7112, 7113, 711410, 7131, 7139, 7223, 7224, 7225 or 8121, before March 1, 2020, and was engaged as an active business in such activity before March 1, 2020;

              (iii)  Was subject to any COVID-19-related state, municipal and/or county required business closure or voluntary closure;

              (iv)  Filed Mississippi taxes for tax year 2018 or 2019, or, for an eligible business formed on or after January 1, 2020, intends to file Mississippi taxes for tax year 2020, unless exempt under Section 27-7-29, Section 27-13-63 or other applicable provision of law;

              (v)  Had no more than fifty (50) full-time equivalent employees as of March 1, 2020; and

              (vi)  Is not a subsidiary of a business with more than fifty (50) full-time equivalent employees, is not part of a larger business enterprise with more than fifty (50) full-time equivalent employees and is not owned by a business with more than fifty (50) full-time equivalent employees.

     (2)  (a)  There is hereby created in the State Treasury a special fund to be designated as the "Mississippi COVID-19 Relief Payment Fund," which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund.  Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund.  Monies in the fund shall be used for the purpose of providing payments to eligible taxpayers as provided in this section.  Monies in the fund shall be administered and disbursed by the Department of Finance and Administration in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, of the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the Coronavirus Aid, Relief, and Economic Security Act.  * * *If on November 1, 2020, there are unobligated monies in the fund, the Governor shall have the discretion to transfer monies to another state agency to be used for eligible expenditures pursuant to the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

          (b)  The department shall establish a program to provide a payment of Two Thousand Dollars ($2,000.00) to each eligible taxpayer.  The department may coordinate with various professional licensing boards and other regulatory entities and agencies for the purpose of identifying eligible taxpayers as defined herein and compile a report of eligible taxpayers.  The department shall certify the report to the Department of Finance and Administration, which shall disburse the payments authorized under this section to eligible taxpayers.

          (c)  To effectuate the purposes of this act, any office, division, board, bureau, committee, institution or agency of the state, or any political subdivision thereof, shall, at the request of the department, provide the employees, facilities, assistance, information and data needed to enable the department to carry out its duties.

     SECTION 2.  Section 9 of Chapter 303, Laws of 2020 (Senate Bill No. 2772, 2020 Regular Session), as amended by Section 1 of Chapter 494, Laws of 2020 (Senate Bill No. 3053, 2020 Regular Session), is amended as follows:

     Section 9.  There is created a special fund in the State Treasury, to be known as the "Back to Business Mississippi Grant Fund," from which the grants authorized by this act shall be disbursed by the MDA.  All monies shall be disbursed from the fund  in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, of the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the CARES Act.  * * *If on November 1, 2020, there are unobligated monies in the fund, the Governor shall have the discretion to transfer monies to another state agency to be used for eligible expenditures pursuant to the CARES Act.

     SECTION 3.  Section 6 of Chapter 486, Laws of 2020 (Senate Bill No. 3047, 2020 Regular Session), is amended as follows:

     Section 6.  (1)  Funds appropriated for purposes of this act shall be deposited into COVID-19 Fund (Fund Number 6820174100) and the agency shall create separate internal order numbers for county emergency relief assistance funds, from which the agency shall disburse the funds to counties as authorized by this act as well as the municipality emergency relief assistance funds, from which the agency shall disburse the funds to municipalities authorized by this act.

     (2)  All monies shall be disbursed from the COVID-19 Fund described in subsection (1) of this section in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, of the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the CARES Act.  * * *If on November 30, 2020, there are unobligated monies in the COVID‑19 Fund described in subsection (1) of this section, including any undisbursed portion of a county's or municipality's pro‑rata share, the Governor shall have the discretion to transfer monies to another state agency to be used for eligible expenditures pursuant to the CARES Act.

     (3)  The use of funds allocated under this program shall be subject to audit by the United States Department of the Treasury's Office of Inspector General and the Mississippi Office of the State Auditor.  Each county or municipality, or other entity or person receiving funds under this program, found to be fully or partially noncompliant with the requirements in this act, shall return to the state all or a portion of the funds received.

     SECTION 4.  Section 5 of Chapter 489, Laws of 2020 (House Bill No. 1793, 2020 Regular Session), is amended as follows:

     Section 5.  There is created a special fund in the State Treasury, to be known as the "Postsecondary Education COVID-19 Mitigation Relief Grant Fund," from which the grants authorized by this act shall be disbursed by the department.  All monies shall be disbursed from the fund in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, of the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the CARES Act.  * * *If on November 30, 2020, there are unobligated monies in the fund, the Governor shall have the discretion to transfer monies to another state agency to be used for eligible expenditures pursuant to the CARES Act.

     SECTION 5.  This act shall take effect and be in force from and after its passage.