Senate Bill 2216

AN ACT TO ENACT THE TAXPAYER RECEIPT ACT; TO DIRECT THE DEPARTMENT OF REVENUE TO DEVELOP AND PUBLISH OR LINK TO AN INTERACTIVE TAXPAYER RECEIPT WEB-BASED APPLICATION SHOWING THE STATE'S SPENDING OF REVENUE ACROSS MAJOR EXPENDITURE CATEGORIES, THE ALLOCATION OF THE USER'S TAX PAYMENTS ACROSS MAJOR EXPENDITURE CATEGORIES, AND THE USER'S ESTIMATED PAYMENT OF TAXES ACROSS MAJOR STATE TAX CATEGORIES; TO DIRECT THE DEPARTMENT TO ISSUE A REQUEST FOR PROPOSALS FOR THE DEVELOPMENT AND PUBLICATION OF THE WEB-BASED APPLICATION WITHIN 90 DAYS OF THE EFFECTIVE DATE OF THIS ACT; TO REQUIRE THAT THE WEB-BASED APPLICATION BE LIVE ON THE DEPARTMENT'S WEBSITE BY JANUARY 1, 2025; TO SPECIFY STANDARDS FOR VENDORS SUBMITTING PROPOSALS TO THE DEPARTMENT; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) This section shall be known and may be cited as the Taxpayer Receipt Act.

(2) As used in this section, the following terms shall have the meanings ascribed herein:

(a) "Department" means the Department of Revenue; and

(b) "Major state taxes" means income, sales, alcohol, tobacco and motor vehicle fuel taxes.

(3) (a) The department shall develop and shall publish or link to an interactive taxpayer receipt web-based application. The receipt shall describe the share of state expenditures represented by major expenditure categories in the most recent fiscal year for which data is available. The receipt shall show the approximate allocation of motor vehicle fuel taxes among eligible transportation purposes.

(b) The web-based application shall allow a user to estimate the amount of major state taxes paid by the user. The web-based application shall show how taxes paid by an individual taxpayer are allocated to each major expenditure category based on the category's percentage share of total state spending.

(c) The web-based application shall estimate the amount of income and direct sales taxes paid based on the taxpayer's income and age. The web-based application shall give the user the option to estimate taxes paid for tobacco, alcohol or motor vehicle fuel in the previous year and shall provide a corresponding estimate of the tobacco, alcohol and motor vehicle fuel taxes to be paid by the user in the current year.

(d) The department shall not provide a taxpayer with a copy of the taxpayer's receipt by mail.

(4) (a) The department shall issue a request for proposals for the services specified in this section within ninety (90) days of the effective date of this act, and the web-based application shall be live on the department's website by January 1, 2025.

(b) A vendor submitting a proposal to the department to develop and publish a taxpayer receipt web-based application shall display the ability to:

(i) Develop and implement a user-friendly and approachable web-based application mimicking a standard receipt, evidenced by successfully implementing a similar web-based application in at least ten (10) cities, counties or states in the United States;

(ii) Create an estimate based on an economically sound methodology for an individual taxpayer's tax liability for major state taxes;

(iii) Display contextual information to describe state expenditures, including text, photos, graphics, videos and live data visualizations;

(iv) Provide a simple to-edit client management area to support state employees' ability to edit and make changes to the application without incurring custom development fees;

(v) Provide full technical support, including customer service staff during working hours; and

(vi) Be accessible and comply with all applicable state and federal laws, including website accessibility requirements and the Americans with Disabilities Act.

SECTION 2. This act shall take effect and be in force from and after its passage.