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SB 2851

Mississippi - Session 2026

Senate failed 2026-02-25
Bill Details

Title: Income tax credit; revise definition of "eligible charitable organization."

Summary

AN ACT TO AMEND SECTION 27-7-22.48, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "ELIGIBLE CHARITABLE ORGANIZATION," FOR PURPOSES OF AN INDIVIDUAL AND BUSINESS INCOME TAX CREDIT, TO INCLUDE A 501(C)(3) ORGANIZATION THAT RAISES FUNDS FOR QUALIFIED TUITION PROGRAMS UNDER SECTION 529 OF THE INTERNAL REVENUE CODE FOR THE CHILDREN OF EMPLOYEES OF A MISSISSIPPI COUNTY SHERIFF'S DEPARTMENT OR MUNICIPAL POLICE DEPARTMENT; AND FOR RELATED PURPOSES.

Sponsor
Nicole Boyd
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-19 Introduced Bill introduced
2026-02-25 Status failed
2026-02-25 Latest Action (S) Died In Committee
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