Department of Employment Security; amend provisions concerning unemployment.

SB 2743 amends Mississippi's unemployment insurance laws to strengthen record confidentiality, improve employer compliance, and clarify penalty processes. It restricts third-party access to employment records without written department permission, requires electronic payment of unemployment taxes, and gives the Department of Employment Security authority to hold hearings and impose penalties if employers fail to produce required records or respond to subpoenas. The bill also establishes criteria for waiving penalties or taxes based on "good cause," repayment ability, and impact on the unemployment fund. These changes primarily affect employers who must submit records and pay taxes, and the Department which administers the program. (Note: The bill died in committee on 2026-02-03 and did not become law.)