House Bill 1440

AN ACT TO CREATE NEW SECTION 45-1-171, MISSISSIPPI CODE OF 1972, TO CREATE THE "MISSISSIPPI IMMIGRATION ENFORCEMENT ACT OF 2025"; TO REQUIRE A PERSON LICENSED TO DO BUSINESS AS A MONEY TRANSMISSION BUSINESS TO COLLECT A FEE FOR EACH TRANSACTION; TO REQUIRE FEES TO BE REMITTED TO THE DEPARTMENT OF REVENUE FOR DEPOSIT INTO THE ILLEGAL IMMIGRATION ENFORCEMENT FUND; TO AUTHORIZE THE DEPARTMENT TO SUSPEND THE LICENSE OF A MONEY TRANSMISSION BUSINESS FOR FAILURE TO COMPLY WITH THE FEE REQUIREMENTS; TO CREATE NEW SECTION 45-1-173, MISSISSIPPI CODE OF 1972, TO CREATE THE ILLEGAL IMMIGRATION ENFORCEMENT UNIT WITHIN THE DEPARTMENT OF PUBLIC SAFETY; TO CREATE NEW SECTION 45-1-175, MISSISSIPPI CODE OF 1972, TO REQUIRE A LAW ENFORCEMENT AGENCY OPERATING A COUNTY DETENTION CENTER TO ENTER INTO A WRITTEN AGREEMENT WITH THE U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT TO PARTICIPATE IN THE FEDERAL IMMIGRATION PROGRAM; TO CREATE NEW SECTION 45-1-177, MISSISSIPPI CODE OF 1972, TO PROHIBIT A GOVERNMENTAL ENTITY FROM EXECUTING A CONTRACT FOR SERVICES WITH A COMMON CARRIER IF THE CARRIER IS TRANSPORTING A PERSON KNOWN TO BE AN UNAUTHORIZED ALIEN INTO MISSISSIPPI; TO CREATE A TAX CREDIT FOR MONEY TRANSMISSION FEES PAID BY A TAXPAYER DURING THE TAX YEAR; AND FOR RELATED PURPOSES.

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

SECTION 1. The following shall be codified as Section 45-1-171, Mississippi Code of 1972:

45-1-171. (1) This act shall be known and may be cited as the "Mississippi Immigration Enforcement Act of 2025".

(2) A person licensed to engage in the business of money transmission under the Mississippi Money Transmitters Act (Sections 75-15-1 through 75-15-35) shall collect a fee of Seven Dollars and Fifty Cents ($7.50) for each transaction not in excess of Five Hundred Dollars ($500.00) and in addition to this fee, an amount equal to one and one-half percent (1.5%) of the amount of each transaction in excess of Five Hundred Dollars ($500.00).

(3) The fee prescribed by subsection (2) of this section must be remitted quarterly to the Department of Revenue on such forms as the department may prescribe for that purpose. Required forms and remittances must be filed with the department on or before the fifteenth day of the month following the close of each calendar quarter.

(4) The Department of Revenue shall direct all revenues derived from the fee prescribed by subsection (2) of this section into the Illegal Immigration Enforcement Fund. Monies in the fund must be used solely to fund the operations of the Illegal Immigration Enforcement Unit established under Section 2 of this act and the local law enforcement agencies entering into written agreements with the United States Immigration and Customs Enforcement Agency pursuant to Section 3 of this act and Section 287(g) of the United States Immigration and Nationality Act. Monies from the fund must be disbursed for this purpose to the Illegal Immigration Enforcement Unit and the local law enforcement agencies in such sums and according to such division as determined by legislative appropriation. Unexpended amounts remaining in the fund at the end of a fiscal year may not lapse into the State General Fund, and any investment earnings on amounts in the fund must be deposited to the credit of the fund.

(5) (a) A licensee shall post a notice on a form prescribed by the department which notifies customers that upon filing an individual income tax return with either a valid social security number or a valid taxpayer identification number, the customer is entitled to an income tax credit equal to the amount of the fee paid by the customer for the transaction.

(b) Before February 1 of each year, every licensee shall provide to the Department of Revenue, on those forms that the department may prescribe for such purpose, a report of all fees paid by the licensee under this section. The report must include the amounts of the fees paid by each transferor pursuant to this act, identifying each transferor by social security number or taxpayer identification number.

(6) The Department of Revenue shall be afforded all provisions currently under law to enforce the provisions of subsection (3) of this section. If a licensee fails to file reports or fails to remit the fee required by subsection (2) of this section, the Department of Revenue may suspend the license of the licensee pursuant to Mississippi Money Transmitters Act. A notification of the suspension also must be sent to the Commissioner of Banking and Consumer Finance. The licensee may not reapply for a license until all required reports are filed and all required fee amounts have been remitted.

(7) Upon request from the Department of Revenue, the Commissioner of Banking and Consumer Finance may make a claim against the surety bond of the licensee on behalf of the State of Mississippi.

SECTION 2. The following shall be codified as Section 45-1-173, Mississippi Code of 1972:

45-1-173. (1) There is created an "Illegal Immigration Enforcement Unit" within the Department of Public Safety. The purpose of the Illegal Immigration Enforcement Unit is to enforce immigration laws as authorized pursuant to federal laws, including under Section 287(g) of the federal Immigration and Nationality Act, 8 USC Section 1357, and pursuant to the laws of this state.

(2) The Illegal Immigration Enforcement Unit is under the administrative direction of the Commissioner of Public Safety. The Department of Public Safety shall designate such agents and other personnel that the commissioner deems necessary and proper to enforce the immigration laws as authorized pursuant to federal laws and the laws of this state and to administer and oversee the operations of the Illegal Immigration Enforcement Unit.

(3) Notwithstanding any other provision of law, the Illegal Immigration Enforcement Unit must be funded annually by a specific appropriation to the Illegal Immigration Enforcement Unit, separately and distinctly from other appropriations to the Department of Public Safety, first using funds from the Illegal Immigration Enforcement Fund and, if necessary, funds from the State General Fund or such other funds as the Legislature may direct.

(4) The Department of Public Safety shall negotiate the terms of a memorandum of agreement with the United States Immigration and Customs Enforcement Agency pursuant to Section 287(g) of the federal Immigration and Nationality Act as soon as possible, but no later than November 1, 2025, with the purpose of facilitating and encouraging cooperation under the Section 287(g) program by every county and municipality of this state.

(5) This section may not be construed to prevent other law enforcement agencies or political subdivisions of the state, including local law enforcement agencies, from enforcing immigration laws as authorized pursuant to federal laws and the laws of this state.

(6) The Department of Public Safety shall develop an illegal immigration enforcement training program to be made available to all local law enforcement agencies to assist any local law enforcement agency desiring to utilize the training program in the proper implementation, management and enforcement of applicable immigration laws.

SECTION 3. The following shall be codified as Section 45-1-175, Mississippi Code of 1972:

45-1-175. (1) Before January 1, 2026, each law enforcement agency operating a county detention facility must enter into a written agreement with the United States Immigration and Customs Enforcement to participate in the immigration program established under Section 287(g) of the Immigration and Nationality Act, 8 USC Section 1357. This subsection does not require a law enforcement agency to participate in a particular program model.

(2) Beginning no later than October 1, 2025, and until a law enforcement agency enters into the written agreement required under subsection (1), each law enforcement agency operating a county detention facility must notify the Department of Public Safety quarterly of the status of the written agreement and the reason for noncompliance with this section, if applicable.

(3) The Governor may remove a sheriff or other local official responsible for operating a county detention facility from office for neglect or failure to perform the duties of the office required under this section.

SECTION 4. The following shall be codified as Section 45-1-177, Mississippi Code of 1972:

45-1-177. (1) As used in this section, the following words and phrases have the meanings ascribed in this subsection unless the context clearly requires otherwise:

(a) "Common carrier" means a person, firm or corporation that undertakes for hire, as a regular business, to transport persons or commodities from place to place, offering the services to all who choose to employ the common carrier and pay the charges.

(b) "Contract" means a contract that is subject to the competitive procurement requirements of the contracting governmental entity or a contract for an amount or duration requiring it to include written provisions under the procurement requirements of the governmental entity.

(c) "Governmental entity" means an agency of the state, a regional or local government created by the Mississippi Constitution of 1890 or by a general or special act, a county, municipality or any other entity that independently exercises governmental authority.

(d) "Unauthorized alien" means a person who is unlawfully present in the United States according to the terms of the federal Immigration and Nationality Act, 8 USC Section 1101 et seq. The term "unauthorized alien" must be interpreted consistently with applicable federal statutes, rules and regulations.

(2) A governmental entity may not execute, amend or renew a contract with a common carrier or contracted carrier if the carrier willfully is providing any service in furtherance of transporting a person into the State of Mississippi with knowledge that the person is an unauthorized alien unless the transportation is to facilitate the detention, removal or departure of the person from this state or the United States.

(3) A contract between a governmental entity and a common carrier or contracted carrier which is executed, amended or renewed after September 30, 2025, including a grant agreement or economic incentive program payment agreement, must include:

(a) An attestation by the common carrier or contracted carrier, duly notarized or made under penalty of perjury, that the common carrier or contracted carrier is not providing willfully, and will not provide willfully, any service during the contract term in furtherance of transporting a person into this state with knowledge that the person is an unauthorized alien unless the transportation is to facilitate the detention, removal or departure of the person from this state or the United States. A governmental entity is deemed to be in compliance with subsection (2) of this section upon receipt of the common carrier's or contracted carrier's attestation; and

(b) A provision for termination for cause of the contract, grant agreement or economic incentive program payment agreement if a common carrier or contracted carrier is found in violation of its attestation.

(4) The Department of Public Safety shall adopt a rule creating a common carrier and contracted carrier attestation form before September 1, 2025.

SECTION 5. (1) There is allowed against the tax imposed by this chapter a credit equal to the amount of all money transmission fees assessed pursuant to Section 1 of the Mississippi Illegal Immigration Enforcement Act of 2025 and paid by the taxpayer during the tax year. The taxpayer is entitled to the credit upon filing, on forms and schedules prescribed by the Department of Revenue, an income tax return bearing either a valid social security number or taxpayer identification number and attesting the amount of all money transmission fees assessed pursuant to Section 1 of the Mississippi Illegal Immigration Enforcement Act of 2025 and paid by the taxpayer during the tax year. The Department of Revenue shall determine the accuracy of each attestation by reference to the reports submitted by money transmission licensees pursuant to Section 1 of this act.

(2) A tax credit claimed under this section but not used in a taxable year may be carried forward for the five (5) succeeding tax years.

SECTION 6. Section 5 of this act shall be codified as a new section in Chapter 7, Title 27, Mississippi Code of 1972.

SECTION 7. This act shall take effect and be in force from and after July 1, 2025.