Grandparents; authorize payment of support for assuming primary care of grandchildren, create tax credit for.

SB 2778 would authorize Mississippi's Department of Human Services to provide monthly payments to qualifying grandparents who assume primary care of their grandchildren, up to the foster care payment amount, without requiring legal custody or formal placement (if training requirements are met). It would also create a tax credit of up to $2,500 per grandchild per year for qualified care expenses like food, clothing, and housing, which can be carried forward for up to three years if not fully used. These provisions would directly affect Mississippi grandparents legally caring for grandchildren under state law and require specific legislative appropriations for the payments. The bill was introduced in 2025 but did not advance beyond committee.