POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
Did Not Advance

Mississippi bill exempts children's diapers from state sales tax

Original title: Sales tax; exempt sales of children's diapers.

Last action · February 25, 2026: 02/25 (H) Died In CommitteeSponsor: Timaka James-Jones

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Proposed

House Bill 797 exempts the retail sale of children's single-use and reusable diapers from Mississippi state , starting July 1, 2026.

Why it matters

Lowers retail costs for families purchasing children's diapers by eliminating the state sales tax previously applied to these items.

Background
  • House Bill 797 was introduced during the 2026 Regular Session of the Mississippi Legislature by Representative James-Jones and died in committee. context

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.

Directly affected

Parents and caregivers purchasing children's diapers in Mississippi

Directly affected

Retailers selling children's diapers in Mississippi

Retail businesses must adjust their point-of-sale systems to exempt children's diapers from state sales tax collections.

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 items are included in the new sales tax exemption?
The covers children's diapers, specifically including both single-use diapers and reusable diapers.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

2 actions
  1. Feb 25, 2026House
    02/25 (H) Died In Committee
  2. Jan 16, 2026HouseCommittee
    01/16 (H) Referred To Ways and Means

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

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Consumer Goods Tax Exemptions

The bill adds children's diapers to a lengthy existing list of specialized sales tax exemptions in Mississippi code.

Connected Entities

Friends of Children's Hospital, Timaka James-Jones, Muscular Dystrophy Association, Inc. and 24 more
OrganizationFriends of Children's Hospital“Hospital support organization referenced in existing exemptions”Map →
PersonTimaka James-Jones“Representative who introduced House Bill 797”Map →
OrganizationMuscular Dystrophy Association, Inc.“Organization referenced in existing sales tax exemptions”Map →
locationCamp Kamassa“Facility located in Copiah County, Mississippi”Map →
OrganizationDiabetes Foundation of Mississippi“Foundation referenced in existing sales tax exemptions”Map →
OrganizationSalvation Army“Organization referenced in existing sales tax exemptions”Map →
OrganizationGoldring/Woldenberg Institute of Southern Jewish Life“Institute referenced in existing sales tax exemptions”Map →
OrganizationMississippi Blood Services“Organization referenced in existing sales tax exemptions”Map →
OrganizationInstitute for Technology Development“Organization referenced in existing sales tax exemptions”Map →
OrganizationNational Multiple Sclerosis Society, Mississippi Chapter“Organization referenced in existing sales tax exemptions”Map →
OrganizationGirl Scouts of America“Organization referenced in existing sales tax exemptions”Map →
OrganizationMississippi Band of Choctaw Indians“Tribe referenced in existing sales tax exemptions”Map →
OrganizationHattiesburg Zoo“Zoo referenced in existing sales tax exemptions”Map →
OrganizationLions Sight Foundation of Mississippi, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationNational Association of Junior Auxiliaries, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationUnited States Department of Agriculture“Federal agency issuing food stamps”Map →
OrganizationJunior League of Jackson“Organization referenced in existing sales tax exemptions”Map →
OrganizationDepartment of Revenue“State agency administering tax laws”Map →
OrganizationMississippi Legislature“Legislative body considering the bill”Map →
OrganizationMS Gulf Coast Buddy Sports, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationKeep Mississippi Beautiful, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationUnited Way of the Pine Belt Region, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationJackson Zoological Park“Zoo referenced in existing sales tax exemptions”Map →
OrganizationBiloxi Lions, Inc.“Organization referenced in existing sales tax exemptions”Map →
OrganizationUniversity of Mississippi Medical Center Research Development Foundation“Foundation referenced in existing sales tax exemptions”Map →
OrganizationMississippi Children's Museum“Museum referenced in existing sales tax exemptions”Map →
OrganizationMississippi Technology Alliance“Organization referenced in existing sales tax exemptions”Map →

Sources

Open source document

billstatus.ls.state.ms.us

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record