House Bill 264

AN ACT TO REQUIRE EMPLOYERS THAT EMPLOY 25 OR MORE EMPLOYEES TO ALLOW THE EMPLOYEES, WHO DESIRE TO DO SO, TO TAKE UP TO 24 HOURS OF UNPAID LEAVE PER CALENDAR YEAR TO ATTEND SCHOOL ACTIVITIES OF THEIR CHILDREN OR CHILDREN FOR WHICH THE EMPLOYEE HAS LEGAL GUARDIANSHIP; TO PROVIDE A REFUND OF 1% OF THE SCHOOL AD VALOREM TAXES PAID BY AN EMPLOYER THAT EMPLOYS 25 OR MORE EMPLOYEES AND ALLOWS ITS EMPLOYEES 24 HOURS OF UNPAID LEAVE TO ATTEND THE SCHOOL ACTIVITIES OF THEIR CHILDREN OR CHILDREN FOR WHICH THE EMPLOYEE HAS LEGAL GUARDIANSHIP; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) An employer that employs twenty-five (25) or more employees shall allow its employees, who desire to do so, to take up to twenty-four (24) hours of unpaid leave per calendar year to attend the school activities of their children or children for which the employee has legal guardianship.

(2) Subject to the provisions of this section, an employer that employs twenty-five (25) or more employees and allows its employees, who desire to do so, to take up to twenty-four (24) hours of unpaid leave per calendar year to attend the school activities of their children or children for which the employee has legal guardianship, there shall be allowed a refund of one percent (1%) of the ad valorem taxes paid by the employer to the levying authority for the school district (as defined in Section 37-57-1) for the support of such school district. For the purposes of this subsection (2), school activities shall include any school sponsored activities or meetings.

(3) If an employer desires to qualify for the ad valorem tax refund provided in this section, the employer must provide the levying authority for the school district (as defined in Section 37-57-1) with documentation verifying the name of each employee who took unpaid leave, the date and number of hours that each employee used, and documentation signed by such employee.

SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 3. This act shall take effect and be in force from and after July 1, 2007.