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

057-0121-0007

../../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