Appropriation; Tax Appeals Board.

SB 2038 appropriates $666,936 from the State General Fund to cover the Board of Tax Appeals' expenses for fiscal year 2026 (July 1, 2025-June 30, 2026). The bill specifically allocates $586,081 for "Personal Services" (employee salaries, wages, and benefits) for six authorized permanent positions, with $58,608 designated as "Vacancy Funding" for unfilled roles. It prohibits using these funds for promotions, salary increases, or non-salary adjustments, requiring strict adherence to Mississippi's Variable Compensation Plan and budget limits. The Board must maintain detailed financial records matching FY2025 standards and follow state procurement preferences for the Mississippi Industries for the Blind.