Mississippi - Session 2026
Title: Ad valorem taxes; authorize heavy equipment rental businesses to collect recovery fee from renters for payment of.
AN ACT TO ALLOW A QUALIFIED HEAVY EQUIPMENT RENTAL BUSINESS TO CHARGE TO A RENTER A RECOVERY FEE IN AN AMOUNT NOT TO EXCEED 2% OF THE RENTAL CHARGE FOR EACH ITEM OF HEAVY EQUIPMENT RENTED IN THIS STATE; TO PROVIDE THAT SUCH A FEE SHALL BE USED TO PAY OR AS A REIMBURSEMENT FOR THE PAYMENT OF ANY AD VALOREM TAXES LEVIED OR ASSESSED ON THE QUALIFIED RENTAL BUSINESS'S HEAVY EQUIPMENT IN THE STATE; TO PROVIDE THAT ANY RECOVERY FEES COLLECTED THAT EXCEED THE AD VALOREM TAXES LEVIED UPON A QUALIFIED HEAVY EQUIPMENT RENTAL BUSINESS IN ANY YEAR MAY BE HELD AND APPLIED TO TAXES LEVIED OR ASSESSED IN ANY SUBSEQUENT YEAR; AND FOR RELATED PURPOSES.
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| Date | Event | Detail |
|---|---|---|
| 2026-01-19 | Introduced | Bill introduced |
| 2026-02-03 | Status | failed |
| 2026-02-03 | Latest Action | (S) Died In Committee |
| Bill | Title | Status |
|---|---|---|
| HB 1076 | Preserving Lawful Utilization of Services for Veterans Act of 2026 (PLUS Act); create. | enrolled |
| HB 1224 | Mississippi Keeping Kids Safe Online Act; create. | unknown |
| SB 2322 | Driver's license; amend provision related to. | unknown |
| SB 2599 | DPS property in Lauderdale County, Mississippi; authorize DFA to sell and convey. | enrolled |
| SB 2917 | Budget; provide for various transfers of funds, and create various special funds. | unknown |
| SB 2931 | City of Natchez and Adams County; extend repealer on, and revise amounts of, authority to contribute annually to Natchez, Inc. | enrolled |
| SB 3091 | Appropriation; Agriculture and Commerce, Department of. | enrolled |
| SB 3124 | Pregnancy Resource Act; revise tax credits authorized for contributions to certain charitable organizations. | enrolled |