Mississippi 2026 Regular Session

Mississippi House Bill HB868

Introduced
1/16/26  
Refer
1/16/26  

Caption

Insurance premium tax; exempt insurance carriers furnishing services to governmental entities.

Impact

The implementation of HB868 is expected to influence the operating costs for insurance providers servicing governmental entities significantly. By removing the requirement to pay privilege taxes on certain insurance premiums, the legislation aims to enhance the fiscal attractiveness of offering insurance coverage to government entities. This move is projected to increase competition among insurance providers and may lower costs for the state in terms of insurance premiums, allowing for better allocation of taxpayer resources.

Summary

House Bill 868 amends sections of the Mississippi Code of 1972 to exempt premiums on insurance coverage for governmental entities from privilege taxes levied on both foreign and domestic insurance carriers. The legislative intent is to alleviate tax burdens on insurance companies that provide coverage for governmental entities, making it financially easier for them to operate in Mississippi. This amendment will apply specifically to premiums collected from policies issued to governmental entities, defined as any agency, department, institution, or political subdivision of the state, thus excluding them from certain tax obligations that typically apply to private-sector insurance transactions.

Contention

While the bill is aimed at providing financial relief, it may spark debate regarding the fairness of tax exemptions that favor specific insurance segments over others. Critics could argue that these exemptions could lead to a reduction in tax revenue, affecting the overall budget for public services. Furthermore, concerns may arise about the potential long-term effects of introducing exemptions within the greater tax structure, questioning whether this could set a precedent for further exemptions that could unjustly benefit narrow interests at the expense of broader fiscal health.

Companion Bills

No companion bills found.

Previously Filed As

MS HB144

Tort Claims Act; require governmental entities to carry no less than $500,000 insurance coverage.

MS HB1904

Taxation; authorize income tax, insurance premium tax and ad valorem tax credit for contributions to student scholarship organizations.

MS HB1479

Insurance; revise the hurricane deductible.

MS SB2417

Automobile insurance; require reinstatement of policy where insurer fails to provide proper notice and insured pays premiums.

MS HB1156

Insurance reimbursement rate for certain out-of-state policies; remove exemptions for.

MS HB1903

Taxation; revise various tax credits and exemptions.

MS HB1169

MS Insurance Guaranty Association Law; revise to add cybersecurity insurance to.

MS SB2894

Cybersecurity insurance; include in Mississippi Insurance Guaranty Association statutes.

MS SB2412

Insurance Holding Company Act; include NAIC Group Capital Calculation test requirements.

MS SB2568

Motor Vehicle Liability Insurance Enforcement Study Committee; create.

Similar Bills

No similar bills found.