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<!DOCTYPE HISTORY SYSTEM "../../dtds_xslts/history.dtd">
 
<HISTORY>
	<YEAR>2026</YEAR>
	<SESSION>Regular Session</SESSION>
	<SHORTTITLE>Taxation; revise credits authorized for contributions to certain eligible charitable organizations.</SHORTTITLE>
	<LONGTITLE>AN ACT TO AMEND SECTION 27-7-22.41, MISSISSIPPI CODE OF 1972, WHICH PROVIDES AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR CONTRIBUTIONS MADE BY CERTAIN TAXPAYERS TO CERTAIN ELIGIBLE CHARITABLE ORGANIZATIONS, TO INCLUDE WITHIN THE DEFINITION OF "ELIGIBLE CHARITABLE ORGANIZATION" A SPECIAL-PURPOSE SCHOOL AS DEFINED BY THE STATE DEPARTMENT OF EDUCATION THAT IS ORGANIZED TO SERVE STUDENTS WITH PHYSICAL, INTELLECTUAL, DEVELOPMENTAL OR EMOTIONAL DISABILITIES AND THAT IS NOT FOR PROFIT; TO PROVIDE THE MAXIMUM AGGREGATE AMOUNT OF TAX CREDITS THAT MAY BE ALLOCATED BY THE DEPARTMENT OF REVENUE ANNUALLY FOR CONTRIBUTIONS TO SUCH SCHOOLS; TO PROVIDE THE MAXIMUM AMOUNT OF CREDITS THAT MAY BE ALLOCATED ANNUALLY FOR CONTRIBUTIONS TO ANY SINGLE ELIGIBLE CHARITABLE ORGANIZATION AND/OR SCHOOL LOCATION; TO REDUCE THE PERCENTAGE OF CREDITS THAT MAY BE ALLOCATED TO A SINGLE EDUCATIONAL SERVICES CHARITABLE ORGANIZATION CERTIFIED BY THE DEPARTMENT OF REVENUE DURING A CALENDAR YEAR; AND FOR RELATED PURPOSES.</LONGTITLE>
	<DATETIMELASTCHG>06/05/26 at 09:27</DATETIMELASTCHG>
 
	<MEASURE>
		<MSR_HS>H</MSR_HS>
		<MSR_TYPE>B</MSR_TYPE>
		<MSR_NUM>1944</MSR_NUM>
		<FORMAT_MSRID>House Bill 1944</FORMAT_MSRID>
		<SHORT_MSRID>HB 1944</SHORT_MSRID>
		<OWNER>H</OWNER>
	</MEASURE>
 
	<BACKGROUND>
		<DISPOSITION>Law</DISPOSITION>
		<DEADLINE>Revenue</DEADLINE>
		<REVENUE>Yes</REVENUE>
		<VOTETYPE>Three/Fifths</VOTETYPE>
		<EFFECTIVEDATE>January 1, 2026</EFFECTIVEDATE>
		<CHAPNUM> 474</CHAPNUM>
	</BACKGROUND>
	<COMMITTEES>
		<HOUSE>
			<H_NAME>Ways and Means</H_NAME>
			<H_INCMTE>F</H_INCMTE>
			<H_LINK>../../House_cmtes/WM.xml</H_LINK>
		</HOUSE>
		<SENATE>
			<S_NAME>Finance</S_NAME>
			<S_INCMTE>F</S_INCMTE>
			<S_LINK>../../Senate_cmtes/FI.xml</S_LINK>
		</SENATE>
	</COMMITTEES>
	<AUTHORS>
		<PRINCIPAL>
			<P_NAME>Lamar</P_NAME>
			<P_LINK>../../House_authors/Lamar.xml</P_LINK>
		</PRINCIPAL>
	</AUTHORS>
	<CODESECTIONS>
		<AFFECT>A</AFFECT>
		<SECTION>027-0007-0022.41</SECTION>
		<SECTIONLINK>../../code_sections/027/00070022_41.xml</SECTIONLINK>
	</CODESECTIONS>
	<ACTION>
		<ACT_NUMBER> 1</ACT_NUMBER>
		<ACT_DESC>02/16 (H) Referred To Ways and Means</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 2</ACT_NUMBER>
		<ACT_DESC>02/24 (H) Title Suff Do Pass Comm Sub</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 3</ACT_NUMBER>
		<ACT_DESC>02/25 (H) Committee Substitute Adopted</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 4</ACT_NUMBER>
		<ACT_DESC>02/25 (H) Passed</ACT_DESC>
		<ACT_VOTE>../../../../2026/pdf/votes/house/0510011.pdf</ACT_VOTE>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 5</ACT_NUMBER>
		<ACT_DESC>02/26 (H) Transmitted To Senate</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 6</ACT_NUMBER>
		<ACT_DESC>03/04 (S) Referred To Finance</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 7</ACT_NUMBER>
		<ACT_DESC>03/16 (S) Title Suff Do Pass As Amended</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 8</ACT_NUMBER>
		<ACT_DESC>03/17 (S) Amended</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 9</ACT_NUMBER>
		<ACT_DESC>03/17 (S) Passed As Amended</ACT_DESC>
		<ACT_VOTE>../../../../2026/pdf/votes/senate/0710018.pdf</ACT_VOTE>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>10</ACT_NUMBER>
		<ACT_DESC>03/18 (S) Returned For Concurrence</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>11</ACT_NUMBER>
		<ACT_DESC>03/19 (H) Decline to Concur/Invite Conf</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>12</ACT_NUMBER>
		<ACT_DESC>03/23 (H) Conferees Named Lamar,Steverson,Zuber</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>13</ACT_NUMBER>
		<ACT_DESC>03/24 (S) Conferees Named Harkins,Sparks,Boyd</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>14</ACT_NUMBER>
		<ACT_DESC>03/27 (H) Conference Report Filed</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>15</ACT_NUMBER>
		<ACT_DESC>03/27 (S) Conference Report Filed</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>16</ACT_NUMBER>
		<ACT_DESC>03/29 (H) Conference Report Adopted</ACT_DESC>
		<ACT_VOTE>../../../../2026/pdf/votes/house/0830061.pdf</ACT_VOTE>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>17</ACT_NUMBER>
		<ACT_DESC>03/29 (S) Conference Report Adopted</ACT_DESC>
		<ACT_VOTE>../../../../2026/pdf/votes/senate/0830087.pdf</ACT_VOTE>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>18</ACT_NUMBER>
		<ACT_DESC>03/29 (S) Motion to Reconsider Entered</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>19</ACT_NUMBER>
		<ACT_DESC>03/31 (S) Motion to Reconsider Tabled</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>20</ACT_NUMBER>
		<ACT_DESC>04/01 (H) Enrolled Bill Signed</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>21</ACT_NUMBER>
		<ACT_DESC>04/02 (S) Enrolled Bill Signed</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER>22</ACT_NUMBER>
		<ACT_DESC>04/08 Approved by Governor</ACT_DESC>
	</ACTION>
	<DOCUMENTS>
		<CURRENT>
			<CURRENT_PDF>../../../../documents/2026/pdf/HB/1900-1999/HB1944SG.pdf</CURRENT_PDF>
			<CURRENT_PDF_DT>../../../../documents/2026/dt/HB/1900-1999/HB1944SG.pdf</CURRENT_PDF_DT>
			<CURRENT_OTHER>../../../../documents/2026/html/HB/1900-1999/HB1944SG.htm</CURRENT_OTHER>
		</CURRENT>
		<INTRO>
			<INTRO_PDF>../../../../documents/2026/pdf/HB/1900-1999/HB1944IN.pdf</INTRO_PDF>
			<INTRO_PDF_DT>../../../../documents/2026/dt/HB/1900-1999/HB1944IN.pdf</INTRO_PDF_DT>
			<INTRO_OTHER>../../../../documents/2026/html/HB/1900-1999/HB1944IN.htm</INTRO_OTHER>
		</INTRO>
		<CMTESUB>
			<CMTESUB_PDF>../../../../documents/2026/pdf/HB/1900-1999/HB1944CS.pdf</CMTESUB_PDF>
			<CMTESUB_PDF_DT>../../../../documents/2026/dt/HB/1900-1999/HB1944CS.pdf</CMTESUB_PDF_DT>
			<CMTESUB_OTHER>../../../../documents/2026/html/HB/1900-1999/HB1944CS.htm</CMTESUB_OTHER>
		</CMTESUB>
		<PASSED>
			<PASSED_PDF>../../../../documents/2026/pdf/HB/1900-1999/HB1944PS.pdf</PASSED_PDF>
			<PASSED_PDF_DT>../../../../documents/2026/dt/HB/1900-1999/HB1944PS.pdf</PASSED_PDF_DT>
			<PASSED_OTHER>../../../../documents/2026/html/HB/1900-1999/HB1944PS.htm</PASSED_OTHER>
		</PASSED>
		<ASG>
			<ASG_PDF>../../../../documents/2026/pdf/HB/1900-1999/HB1944SG.pdf</ASG_PDF>
			<ASG_PDF_DT>../../../../documents/2026/dt/HB/1900-1999/HB1944SG.pdf</ASG_PDF_DT>
			<ASG_OTHER>../../../../documents/2026/html/HB/1900-1999/HB1944SG.htm</ASG_OTHER>
		</ASG>
		<CONFRPTS>
			<CR_PDF>../../../../documents/2026/pdf/cr/HB1944CR.pdf</CR_PDF>
			<CR_PDF_DT>../../../../documents/2026/dt/cr/HB1944CR.pdf</CR_PDF_DT>
			<CR_OTHER>../../../../documents/2026/html/cr/HB1944CR.htm</CR_OTHER>
			<CR_DESC>Conference Report</CR_DESC>
		</CONFRPTS>
		<AMENDMENTS>
			<AMRPT>
				<AMRPT_DESC>Amendment Report for House Bill No. 1944</AMRPT_DESC>
				<AMRPT_PDF>../../../../documents/2026/pdf/sam/Amendment_Report_for_HB1944.pdf</AMRPT_PDF>
				<AMRPT_PDF_DT>../../../../documents/2026/dt/sam/Amendment_Report_for_HB1944.pdf</AMRPT_PDF_DT>
				<AMRPT_OTHER>../../../../../documents/2026/html/sam/Amendment_Report_for_HB1944.htm</AMRPT_OTHER>
			</AMRPT>
			<SAM>
				<SAM_DESC>Committee Amendment No 1</SAM_DESC>
				<SAM_DISP>Adopted</SAM_DISP>
				<SAM_PDF>../../../../documents/2026/pdf/sam/HB1944_S_Cmte_Amend_01.pdf</SAM_PDF>
				<SAM_PDF_DT>../../../../documents/2026/dt/sam/HB1944_S_Cmte_Amend_01.pdf</SAM_PDF_DT>
				<SAM_OTHER>../../../../../documents/2026/html/sam/HB1944_S_Cmte_Amend_01.htm</SAM_OTHER>
				<SAM_VDESC>Voice Vote</SAM_VDESC>
			</SAM>
			<SAM>
				<SAM_DESC>Amendment No 1 to Committee Amendment No 1</SAM_DESC>
				<SAM_DISP>Lost</SAM_DISP>
				<SAM_PDF>../../../../documents/2026/pdf/sam/HB1944_S_Amend_01_to_Cmte_Amend_01.pdf</SAM_PDF>
				<SAM_OTHER>../../../../../documents/2026/html/sam/HB1944_S_Amend_01_to_Cmte_Amend_01.htm</SAM_OTHER>
				<SAM_VOTE>../../../../2026/pdf/votes/senate/0710017.pdf</SAM_VOTE>
				<SAM_VDESC>{Vote}</SAM_VDESC>
			</SAM>
		</AMENDMENTS>
		<FISCALNOTE>
			<FISCALNOTEFLAG>N</FISCALNOTEFLAG>
			<FISCALNOTEPATH>../../../../documents/2026/pdf/fiscalnotes/HB1944.pdf</FISCALNOTEPATH>
		</FISCALNOTE>
	</DOCUMENTS>
</HISTORY>
