2025
Regular Session
Income tax; authorize credits for certain in-state television productions, or alternative rebate for 75% of credit amount.
AN ACT TO PROVIDE AN INCOME TAX CREDIT FOR A PORTION OF CERTAIN EXPENDITURES MADE BY COMPANIES ENGAGED IN CERTAIN TELEVISION PRODUCTIONS IN MISSISSIPPI; TO DEFINE CERTAIN TERMS; TO ESTABLISH THE AMOUNT OF THE CREDIT; TO PROVIDE THAT, IF THE AMOUNT OF THE CREDIT CLAIMED BY A PRODUCTION COMPANY EXCEEDS THE AMOUNT OF INCOME TAX LIABILITY OF THE PRODUCTION COMPANY FOR A TAXABLE YEAR, THE PRODUCTION COMPANY MAY CARRY THE EXCESS CREDIT FORWARD FOR 10 YEARS; TO PROVIDE THAT, IN LIEU OF CLAIMING A TAX CREDIT, THE PRODUCTION COMPANY MAY ELECT TO CLAIM A REBATE IN THE AMOUNT OF 75% OF THE AMOUNT IT WOULD BE ELIGIBLE TO CLAIM AS A CREDIT; TO AMEND SECTIONS 57-89-7 AND 57-89-51, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.
03/29/25 at 12:39
S
B
3167
Senate Bill 3167
SB 3167
S
Dead
Revenue
Yes
Three/Fifths
** See Text
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Harkins
../../Senate_authors/Harkins.xml
A
../../code_sections/057/00890007.xml
A
../../code_sections/057/00890051.xml
1
02/24 (S) Referred To Finance
2
02/26 (S) Title Suff Do Pass Comm Sub
3
02/26 (S) Committee Substitute Adopted
4
02/26 (S) Passed
../../../../2025/pdf/votes/senate/0510016.pdf
5
02/27 (S) Transmitted To House
6
02/28 (H) Referred To Ways and Means
7
03/17 (H) Title Suff Do Pass As Amended
8
03/18 (H) Amended
9
03/18 (H) Passed As Amended
../../../../2025/pdf/votes/house/0710008.pdf
10
03/19 (H) Returned For Concurrence
11
03/20 (S) Decline to Concur/Invite Conf
12
03/27 (S) Conferees Named Harkins,Johnson,Chassaniol
13
03/28 (H) Conferees Named Lamar,Steverson,Barnett
14
03/29 (S) Died In Conference
../../../../documents/2025/pdf/SB/3100-3199/SB3167PS.pdf
../../../../documents/2025/dt/SB/3100-3199/SB3167PS.pdf
../../../../documents/2025/html/SB/3100-3199/SB3167PS.htm
../../../../documents/2025/pdf/SB/3100-3199/SB3167IN.pdf
../../../../documents/2025/dt/SB/3100-3199/SB3167IN.pdf
../../../../documents/2025/html/SB/3100-3199/SB3167IN.htm
../../../../documents/2025/pdf/SB/3100-3199/SB3167CS.pdf
../../../../documents/2025/dt/SB/3100-3199/SB3167CS.pdf
../../../../documents/2025/html/SB/3100-3199/SB3167CS.htm
../../../../documents/2025/pdf/SB/3100-3199/SB3167PS.pdf
../../../../documents/2025/dt/SB/3100-3199/SB3167PS.pdf
../../../../documents/2025/html/SB/3100-3199/SB3167PS.htm
Amendment Report for Senate Bill No. 3167
../../../../documents/2025/pdf/ham/Amendment_Report_for_SB3167.pdf
../../../../documents/2025/dt/ham/Amendment_Report_for_SB3167.pdf
../../../../../documents/2025/html/ham/Amendment_Report_for_SB3167.htm
Committee Amendment No 1
Tabled
../../../../documents/2025/pdf/ham/SB3167_H_Cmte_Amend_01.pdf
../../../../documents/2025/dt/ham/SB3167_H_Cmte_Amend_01.pdf
../../../../../documents/2025/html/ham/SB3167_H_Cmte_Amend_01.htm
Amendment No 1
Adopted
../../../../documents/2025/pdf/ham/SB3167_H_Amend_01.pdf
../../../../documents/2025/dt/ham/SB3167_H_Amend_01.pdf
../../../../../documents/2025/html/ham/SB3167_H_Amend_01.htm
Voice Vote
N
../../../../documents/2025/pdf/fiscalnotes/SB3167.pdf