2026 Construction Training Assistance Fund; create and provide funding for.

HB 338 creates the "2026 Construction Training Assistance Fund" by redirecting a portion of Mississippi's state sales tax revenue into a new special fund. The bill directs the Mississippi Office of Workforce Development to provide grants to public community colleges, junior colleges, and K-12 school systems to cover costs for construction industry training programs for students. These grants will help institutions pay for training materials, instructor fees, and student participation in construction-related coursework, with funds administered through the Department of Employment Security. The legislation specifically modifies existing tax distribution rules to establish this dedicated funding stream for workforce development in the construction sector.