Mississippi 2026 Regular Session

Mississippi House Bill HB1277

Introduced
1/19/26  
Refer
1/19/26  

Caption

Nuclear In Lieu Tax Distribution Equity Act; create to revise allocation of Grand Gulf payments.

Summary

House Bill 1277, known as the Nuclear In Lieu Tax Distribution Equity Act, aims to revise the allocation formula for the Nuclear In Lieu Tax collected from the Grand Gulf Nuclear Power Plant. The primary objective of this legislation is to ensure equitable distribution of tax revenues, particularly benefiting Claiborne County, which hosts the plant and bears associated risks. The bill mandates annual adjustments based on economic impact studies and environmental risk assessments, promoting a transparent and accountable allocation of tax revenues to local government entities. This act requires the Mississippi Department of Revenue to prepare an annual report detailing the allocated tax revenues and their distribution. With an emphasis on community health and safety considerations, Claiborne County is positioned to receive a substantial portion of the funds to address the environmental and health-related risks linked to the nuclear facility. The act specifically designates allocation percentages for various local entities, including the County Board and the City of Port Gibson, ensuring that the financial benefits extend to local schools and public infrastructure development. The impact of HB1277 on state laws is particularly significant as it represents an evolution in fiscal policy regarding energy taxation and local government financing. By prioritizing Claiborne County for revenue allocation due to its unique challenges related to hosting the nuclear plant, the legislation seeks to recognize and mitigate local vulnerabilities while simultaneously investing in community development. This approach aims to align state tax policy with the needs of affected communities, addressing environmental justice issues. Notable points of contention surrounding the bill may arise from debates regarding the prioritization of tax benefits to a single county at the expense of broader state interests. Critics may argue that focusing funds on one locality might detract from adequate funding for statewide initiatives or other communities facing different challenges. Furthermore, concerns about the long-term environmental impact of the nuclear facility and its operational safety could influence discussions on the bill's provision for financial allocations tied to compliance with emergency preparedness initiatives.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1318

Nuclear in Lieu Tax Distribution Equity Act; create to revise allocation of Grand Gulf payments.

MS HB1004

Nuclear generating plants; revise distribution of payments made in lieu of ad valorem taxes.

MS HB1003

Nuclear generating plants; revise distribution of payments made in lieu of ad valorem taxes.

MS HB1002

Nuclear generating plants; revise distribution of payments made in lieu of ad valorem taxes.

MS HC27

Constitution; amend to restore authority to tax Grand Gulf Nuclear Power Plant to Claiborne County.

MS HB708

Nuclear generating plants; repeal provisions of law that provides ad valorem tax exemption for.

MS SB2844

TVA Service Area Utilities Grant Fund; establish, and fund with g.o. bonds and diversion of TVA payments in lieu of taxes.

MS HB1223

Statewide Utility Tax Reform Act; create.

MS SC525

Commemorate 40-year Anniversary of Entergy's Grand Gulf Nuclear Station.

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

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