Mississippi 2026 Regular Session

Mississippi House Bill HB1996

Introduced
2/17/26  
Refer
2/17/26  

Caption

Mississippi Qualified Opportunity Zone Investment Incentive Program; establish.

Impact

The bill's implementation is anticipated to enhance capital investment and create job opportunities where economic distress is most acute. By providing substantial tax breaks, it will attract businesses to invest in local areas, thereby supporting financial stability within the communities. This could potentially lead to increases in both employment rates and local economic activity.

Summary

House Bill 1996 establishes the Mississippi Qualified Opportunity Zone Investment Incentive Program aimed at stimulating economic growth in federally designated qualified opportunity zones. The program is designed to offer various tax incentives, including ad valorem tax exemptions, sales tax exemptions, and income tax exemptions for qualifying businesses that locate or expand operations within these zones. The Mississippi Development Authority (MDA) will administer the program in collaboration with the state Department of Revenue and local governing authorities.

Contention

However, the bill is not without its critiques. Some stakeholders may argue that the focus on tax incentives could result in reduced tax revenue for the state and local governments, as businesses may seek to exploit these benefits without providing a proportional economic return. Additionally, there may be concerns about whether the criteria for qualifying for these incentives are stringent enough to ensure that the intended benefits to communities are realized, rather than encumbering local resources without sufficient accountability.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2540

Mississippi Health Care Industry Zone Act; extend repealers on act and related tax incentives.

MS HB1241

Tourism project incentive program; increase minimum private investment for certain projects and extend application deadline.

MS HB1243

Qualified equity investment tax credits; extend authority of Mississippi Development Authority to allocate.

MS HB1242

Qualified equity investment tax credits; extend authority of Mississippi Development Authority to allocate.

MS SB3165

Bonds; authorize issuance for various Mississippi Development Authority programs.

MS HB1341

MS Health Care Industry Zone Act; extend repealer on act and related tax incentives.

MS HB971

MS Health Care Industry Zone Act; extend repealer on act and related tax incentives.

MS SB2854

Tourism project sales tax incentive program; revise various provisions of.

MS HB1161

Mississippi Autism Scholarship Program Act; establish.

MS SB2729

"Mississippi Public Health Trust Fund"; establish to support public health programs funded from medical cannabis taxes.

Similar Bills

MS HB72

Mississippi Delta Medical Apprenticeship Program (MS DMAP); establish to provide health care career pathways for students in the Delta.

MS HB408

"Mississippi Delta Medical Apprenticeship Program" (MS DMAP); establish to provide career pathways for students in the Delta.

MS SB2290

One Door Policy; create study committee to evaluate reauthorization of WIOA policy.

MS HC25

Mississippi Juneteenth Homecoming Weekend 2026; recognize and celebrate.

MS HC21

Mississippi Juneteenth Homecoming Weekend 2025; recognize and celebrate.

MS HB1401

MS Comprehensive Workforce Training and Education Consolidation Act of 2004; extend repealer on.

MS SR18

Recognize Tate Taylor as the recipient of the Governor's Arts Award for Excellence in Motion Picture.

MS SB2284

Federal Workforce Investment Act; Hinds County shall be a separate workforce investment area.