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SB 3169 Mississippi Senate · 2025 Regular Session

Economic development incentives; repeal/remove certain credits, exemptions and payments overlapping with mFlex.

SB 3169 ends several existing economic development tax incentives in Mississippi after specific dates in 2025. It stops income tax credits for job creation in alternative energy projects after 2025, eliminates sales tax exemptions for construction/expansion after July 2025, and halts new applications for the Mississippi Advantage Jobs Act incentives after December 2025. The bill also removes outdated incentive tiers that expired before 2025. These changes directly affect businesses currently using these tax credits or exemptions to support job growth or facility expansion. The law phases out overlapping incentives to streamline the state's economic development programs.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax credits/exemptions for economic development, restricting business incentives and reducing tax expenditures.95% confidence ✗ EnergyOpposes EnergyBill ends tax credits for alternative energy job creation and construction/expansion, weakening renewable energy incentives.90% confidence
Bill status died 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Feb 2025
Senate Passage
Feb 2025
House Passage
Governor
Introduced Feb 27, 2025 Last action Mar 18, 2025
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → Current version · 6 edits
MODERATE
This bill amends Mississippi tax and incentive laws to sunset several economic development programs after 2025, specifically ending job creation tax credits for alternative energy projects and certain economic development incentives. It also updates sales tax exemptions for construction and equipment purchases, limiting them to sales made before July 1, 2025.
Scope change
The bill narrows the applicability of several economic development incentives by establishing end dates for tax credits and sales tax exemptions, primarily affecting businesses that qualified for these programs before 2025.
TIMELINE

Income tax credits for job creation by alternative energy projects under Section 27-7-22.29 will no longer be awarded for any tax year after 2025.

Sales and use tax exemptions for construction, expansion, and headquarters relocation under Section 27-65-101 will not apply to sales made on or after July 1, 2025.

The Mississippi Development Authority will stop accepting applications or making eligibility determinations for incentive payments under the Mississippi Advantage Jobs Act after December 31, 2025.

Income tax credits for jobs under the Economic Development Reform Act (Section 57-73-21) will not be awarded for any tax year after 2025.

ELIGIBILITY

Sales tax exemptions for various construction and equipment purchases in Tier One, Tier Two, and Tier Three areas are now limited to sales made before July 1, 2025.

Obsolete tiers pertaining to expired incentives have been deleted from the code.

Floor votes · Senate Feb 26, 2025

How they voted

51–0
Passed
Total votes 51
Feb 26, 2025
D Democratic16
16 Yea
100% Yea
R Republican35
35 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
6
Key actions
2
Committee
3
Feb 28, 2025
Committee
Referred To Ways and Means
lower
Feb 27, 2025
Introduced
Transmitted To House
upper
Feb 26, 2025
Upper · Passed
Passed
upper
Feb 25, 2025
Upper · Passed
Title Suff Do Pass
upper
Feb 24, 2025
Committee
Referred To Finance
upper
1 primary · 1 co-sponsor

Sponsors

Role
Legislator
Party
State
District
P
Photo of Josh Harkins
Josh Harkins
RRepublican
MS
20
Co
Photo of David Parker
David Parker
RRepublican
MS
2