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Read. Follow. Verify.Mississippi bill authorizes Governor to designate winter storm recovery zones for tax credits through June 2027
Last action · March 20, 2026: 03/20 (S) Died On CalendarSponsors: Josh Harkins and 1 other
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What This Bill Proposed
AN ACT TO AMEND SECTION 57-105-1, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE GOVERNOR OF MISSISSIPPI TO DESIGNATE ONE OR MORE COUNTIES OF THE STATE AS ELIGIBLE RECOVERY ZONES IN RESPONSE TO THE STATE OF EMERGENCY DECLARED BY THE GOVERNOR ON JANUARY 22, 2026, FOR THE PURPOSE OF QUALIFIED EQUITY INVESTMENT INCOME TAX AND INSURANCE PREMIUM TAX CREDITS; TO PROVIDE THAT SUCH AUTHORITY SHALL EXPIRE AFTER JUNE 30, 2027; TO PROVIDE THAT, THROUGH JUNE 30, 2027, A QUALIFIED COMMUNITY DEVELOPMENT ENTITY MAY MAKE A QUALIFIED LOW-INCOME COMMUNITY INVESTMENT IN A BUSINESS, AND SUCH BUSINESS SHALL QUALIFY AS A QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS, EVEN IF NOT LOCATED IN A LOW-INCOME COMMUNITY, IF IT IS LOCATED IN A RECOVERY ZONE AND OTHERWISE SATISFIES THE REQUIREMENTS OF THE SECTION, AND AN EXECUTIVE OFFICER OF SUCH BUSINESS CERTIFIES THAT THE QUALIFIED LOW-INCOME COMMUNITY INVESTMENT WILL BE USED FOR RECOVERY FROM THE STATE OF EMERGENCY; AND FOR RELATED PURPOSES.
Changes investment rules for community development entities by waiving low-income location requirements for businesses in designated disaster recovery zones, enabling them to access state tax credits for recovery-related funding through June 2027.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
qualified community development entities
Qualified community development entities are authorized to make qualified low-income community investments in businesses located in designated recovery zones without regard to low-income community location requirements through June 30, 2027.
businesses located in designated recovery zones
Businesses located in recovery zones become eligible to receive qualified low-income community investments and qualify as qualified active low-income community businesses when certified for emergency recovery use.
Mississippi Development Authority
The Mississippi Development Authority is tasked with publishing notices of recovery zone designations, allocating credits within statutory limits, adjusting tax credits, and compiling annual reports.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is a recovery zone under this bill?
When does the Governor's authority to designate recovery zones expire?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
10 actions- Mar 20, 2026Senate03/20 (S) Died On Calendar
- Mar 18, 2026House03/18 (H) Returned For Concurrence
- Mar 17, 2026HouseFloor03/17 (H) Passed As Amended
- Mar 17, 2026House03/17 (H) Amended
- Mar 16, 2026HouseCommittee03/16 (H) Title Suff Do Pass As Amended
- Feb 26, 2026HouseCommittee02/26 (H) Referred To Ways and Means
Show 4 earlier actions
- Feb 26, 2026Senate02/26 (S) Transmitted To House
- Feb 25, 2026SenateFloor02/25 (S) Passed
- Feb 24, 2026SenateCommittee02/24 (S) Title Suff Do Pass
- Feb 24, 2026SenateCommittee02/24 (S) Referred To Finance
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
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Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Temporary Geographic Exception for Tax Credits
The bill introduces a temporary waiver of geographic low-income requirements specifically tied to a declared weather emergency, linking disaster response directly to community development tax credit structures.
Connected Entities
Sources
billstatus.ls.state.ms.us
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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