Senate Bill 2714

AN ACT TO CREATE THE OFF-ROAD COMMERCIAL OPERATIONS GAS TAX REBATE STUDY COMMITTEE TO EXAMINE AND DEVELOP RECOMMENDATIONS REGARDING THE EFFECTS OF A GASOLINE TAX REBATE FOR FUEL USED IN OFF-ROAD COMMERCIAL OPERATIONS; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) There is hereby created the Off-Road Commercial Operations Gas Tax Rebate Study Committee to examine and develop recommendations regarding the potential implementation of a gasoline tax rebate for fuel used in off-road commercial operations.

(2) The study committee shall report its findings and recommendations to the Legislature not later than October 1, 2023. The study committee shall provide the provisions of the current Mississippi law that will need to be amended to adopt the measures recommended by the committee.

(3) The committee shall be composed of the following members:

(a) The Commissioner of Revenue, or his designee;

(b) The Commissioner of Agriculture and Commerce, or his designee;

(d) The Executive Director of the Department of Transportation, or his designee;

(e) The Chair of the Senate Finance Committee; and

(f) The Chair of the House Ways and Means Committee.

(4) At the first meeting, the study committee shall elect from among its membership a chairman, a vice chairman and any other officers determined to be necessary, and shall adopt rules for transacting business and keeping records.

(5) A majority of the members of the study committee shall constitute a quorum. In the adoption of rules, resolutions and reports, and in the election of a chairman, vice chairman and any other officers determined to be necessary, an affirmative vote of a majority of the members present shall be required.

(6) The Mississippi Department of Revenue shall provide the staff and other support necessary for the study committee to perform its duties.

(7) To effectuate the purposes of this act, any department, division, board, bureau, committee, institution or agency of the state, or any political subdivision thereof, shall, at the request of the chairman of the study committee, provide the facilities, assistance, information and data needed to enable the study committee to carry out its duties.

(8) Upon the submission of its report to the Legislature, the study committee shall be dissolved.

SECTION 2. This act shall take effect and be in force from and after its passage.