2026
Regular Session
Income tax credit; revise for employers providing dependent child care or child care stipends.
AN ACT TO AMEND SECTION 57-73-23, MISSISSIPPI CODE OF 1972, TO MODIFY THE CONDITIONS UNDER WHICH CERTAIN EMPLOYERS PROVIDING CHILD CARE STIPENDS MAY BE ELIGIBLE FOR AN INCOME TAX CREDIT UNDER THE SECTION; TO PROVIDE THAT THE CREDIT ALLOWED MAY NOT EXCEED $3,000.00 PER YEAR FOR EACH CHILD OF A PARTICIPATING EMPLOYEE; TO REVISE CERTIFICATION REQUIREMENTS EMPLOYERS MUST MEET; TO PROVIDE AN ANNUAL AGGREGATE CAP OF $1,000,000.00 ON CREDITS THAT MAY BE ALLOCATED UNDER THIS SECTION; AND FOR RELATED PURPOSES.
06/05/26 at 09:27
S
B
2867
Senate Bill 2867
SB 2867
S
Law
Revenue
Yes
Three/Fifths
July 1, 2026
504
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Boyd
../../Senate_authors/Boyd.xml
A
../../code_sections/057/00730023.xml
1
01/19 (S) Referred To Finance
2
02/19 (S) Title Suff Do Pass Comm Sub
3
02/25 (S) Committee Substitute Adopted
4
02/25 (S) Passed
../../../../2026/pdf/votes/senate/0510005.pdf
5
02/26 (S) Transmitted To House
6
02/26 (H) Referred To Ways and Means
7
03/16 (H) Title Suff Do Pass As Amended
8
03/17 (H) Amended
9
03/17 (H) Passed As Amended
../../../../2026/pdf/votes/house/0710007.pdf
10
03/18 (H) Returned For Concurrence
11
03/19 (S) Decline to Concur/Invite Conf
12
03/24 (S) Conferees Named Harkins,Sparks,Boyd
13
03/25 (H) Conferees Named Lamar,Steverson,Bell (21st)
14
03/27 (S) Conference Report Filed
15
03/27 (H) Conference Report Filed
16
03/29 (H) Conference Report Adopted
../../../../2026/pdf/votes/house/0830065.pdf
17
03/29 (S) Conference Report Adopted
../../../../2026/pdf/votes/senate/0830072.pdf
18
04/02 (S) Enrolled Bill Signed
19
04/02 (H) Enrolled Bill Signed
20
04/08 Approved by Governor
../../../../documents/2026/pdf/SB/2800-2899/SB2867SG.pdf
../../../../documents/2026/dt/SB/2800-2899/SB2867SG.pdf
../../../../documents/2026/html/SB/2800-2899/SB2867SG.htm
../../../../documents/2026/pdf/SB/2800-2899/SB2867IN.pdf
../../../../documents/2026/dt/SB/2800-2899/SB2867IN.pdf
../../../../documents/2026/html/SB/2800-2899/SB2867IN.htm
../../../../documents/2026/pdf/SB/2800-2899/SB2867CS.pdf
../../../../documents/2026/dt/SB/2800-2899/SB2867CS.pdf
../../../../documents/2026/html/SB/2800-2899/SB2867CS.htm
../../../../documents/2026/pdf/SB/2800-2899/SB2867PS.pdf
../../../../documents/2026/dt/SB/2800-2899/SB2867PS.pdf
../../../../documents/2026/html/SB/2800-2899/SB2867PS.htm
../../../../documents/2026/pdf/SB/2800-2899/SB2867SG.pdf
../../../../documents/2026/dt/SB/2800-2899/SB2867SG.pdf
../../../../documents/2026/html/SB/2800-2899/SB2867SG.htm
../../../../documents/2026/pdf/cr/SB2867CR.pdf
../../../../documents/2026/html/cr/SB2867CR.htm
Conference Report
Amendment Report for Senate Bill No. 2867
../../../../documents/2026/pdf/ham/Amendment_Report_for_SB2867.pdf
../../../../documents/2026/dt/ham/Amendment_Report_for_SB2867.pdf
../../../../../documents/2026/html/ham/Amendment_Report_for_SB2867.htm
Committee Amendment No 1
Adopted
../../../../documents/2026/pdf/ham/SB2867_H_Cmte_Amend_01.pdf
../../../../documents/2026/dt/ham/SB2867_H_Cmte_Amend_01.pdf
../../../../../documents/2026/html/ham/SB2867_H_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2026/pdf/fiscalnotes/SB2867.pdf