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HB 1945 Mississippi House · 2026 Regular Session

Income tax; authorize a credit for contributions by certain taxpayers to certain charitable organizations.

HB 1945 increases the maximum income tax credit for Mississippi taxpayers who contribute to qualifying charitable organizations (non-foster care) from $400 to $1,200 for single filers and from $800 to $2,400 for married couples filing jointly, effective 2023. It also establishes a new credit against property taxes for these contributions, limited to 50% of the property tax liability and carryable for up to five years. Qualifying organizations must be nonprofit groups that spend at least half their budget on services to low-income Mississippi residents or children with disabilities, and cannot support abortion. This bill directly affects individual taxpayers who make charitable donations to eligible organizations.
Issues: ✓ Budget & TaxesSupports Budget & TaxesIncreases income tax credit limits for charitable contributions, providing tax relief to taxpayers and aligning with fiscal support for charitable giving without reducing public funding.95% confidence
Bill status died 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
House Passage
Feb 2026
Senate Passage
Governor
Introduced Feb 26, 2026 Last action Mar 17, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → Current version · 4 edits
MODERATE
The bill was amended to extend the tax credit funding cap increase through 2025, clarify the definition of qualified individuals for charitable contributions, and adjust formatting and timing language for credit allocations. These changes ensure continued funding availability for charitable contributions and provide clearer guidance on who qualifies for tax credit benefits.
Scope change
The bill's scope was expanded by extending the higher funding cap from 2021-2025 to include 2026 and beyond, while maintaining the lower cap for earlier years.
FISCAL

Extended the $3 million annual tax credit cap to apply to calendar year 2026 and each year thereafter, whereas the original version only applied the $3 million cap to 2021 and subsequent years without specifying an end date.

DEFINITION

Reformatted the definition of 'qualified individual' to improve readability while maintaining the same meaning regarding children in foster care, Safe Families for Children programs, or at risk of foster care placement.

REQUIREMENT

Adjusted language around credit allocation timelines to clarify that contributions must be made within 60 days of allocation, with consistent formatting throughout the provision.

TECHNICAL

Updated bill header from 'As Introduced' to 'As Passed the House' and added section title indicating the bill's current legislative status.

Floor votes · House Feb 25, 2026

How they voted

112–1
Passed · 9 other
Total votes 122
Feb 25, 2026
D Democratic40
31 Yea 1 Nay 8
77% Yea
I Independent2
2 Yea
100% Yea
R Republican80
79 Yea 1
98% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
7
Key actions
3
Committee
3
Amendments
1
Mar 4, 2026
Committee
Referred To Finance
upper
Feb 26, 2026
Introduced
Transmitted To Senate
lower
Feb 25, 2026
Lower · Passed
Passed As Amended
lower
Feb 25, 2026
Lower · Passed
Amended
lower
Feb 24, 2026
Lower · Passed
Title Suff Do Pass
lower
Feb 16, 2026
Committee
Referred To Ways and Means
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.