SB 2825 Mississippi Senate · 2026 Regular Session

MS Health Care Industry Zone Act; revise certification requirements and extend repealer on act and related incentives.

SB 2825 extends the expiration dates for Mississippi's Health Care Industry Zone tax incentives, which were set to expire in 2023, to July 1, 2028. The bill directly affects health care facilities that meet specific job creation (25+ new full-time jobs) or investment thresholds ($10 million minimum capital investment), allowing them to maintain property tax exemptions, sales tax exemptions on construction materials, and fee-in-lieu tax agreements. Key provisions include extending the repealer date for the Health Care Industry Zone Act itself (Section 57-117-11) and extending related tax exemption statutes (Sections 27-31-101, 27-31-104, and 27-65-101), ensuring existing incentives remain available for qualifying facilities.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House Passage

Mar 2026

Signed into Law

Apr 2026

Introduced Feb 13, 2026 Signed Apr 8, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed the upper → Current version · 2 edits

MINOR

The bill was amended to reflect its transition from the Senate to the Governor, updating the title and section numbers to match the final legislative text. The substantive policy content, including tax exemptions, fee-in-lieu requirements, and effective dates, remains unchanged.

Scope change

The bill's scope and applicability remain identical to the previous version; only the metadata and internal section numbering were adjusted.

TIMELINE

The title and header were updated to indicate the bill is 'As Sent to Governor' instead of 'As Passed the Senate'.

TECHNICAL

Section numbers were renumbered sequentially (e.g., Section 7 and Section 8 were merged or renumbered) to align with the final version sent to the Governor.

As Introduced → As Passed the upper · 6 edits

MODERATE

This bill updates the Mississippi Health Care Industry Zone Act to extend its expiration date from 2026 to 2028, ensuring continued tax incentives for qualifying healthcare businesses. It broadens the definition of eligible businesses to include data centers, telecommunications, and other modern industries, while explicitly excluding medical cannabis establishments from receiving these benefits. The bill also expands the range of industries eligible for ad valorem tax exemptions and fee-in-lieu agreements to include technology, aerospace, and renewable energy sectors.

Scope change

The bill expands the scope of the Health Care Industry Zone Act beyond strictly healthcare facilities to include a wider variety of high-tech and industrial enterprises, while simultaneously removing medical cannabis businesses from the list of eligible recipients for tax incentives.

TIMELINE

Extended the repealer date for the Health Care Industry Zone Act and related tax incentives from July 1, 2026, to July 1, 2028.

ELIGIBILITY

Added new eligible industries for tax incentives, including data centers, telecommunications, controlled environment agriculture, and technology-intensive enterprises.

Explicitly excluded medical cannabis establishments from receiving ad valorem tax exemptions, fee-in-lieu agreements, and sales tax exemptions under the Health Care Industry Zone Act and related statutes.

Expanded the list of industries eligible for ad valorem tax exemptions to include movie studios, air transportation facilities, recreational tourism facilities, and renewable crude oil producers.

REQUIREMENT

Added a requirement that health care industry facilities engaging in activities requiring a certificate of need must comply with specific state regulations to be certified as qualified businesses.

DEFINITION

Added specific definitions for 'qualified business' and 'health care industry zone' to clarify eligibility criteria and ensure consistency across related tax statutes.

Floor votes · Senate Feb 10, 2026 · House Mar 5, 2026

How they voted

47–5

Passed

Total votes 52

Feb 10, 2026

D Democratic18

13 Yea 5 Nay

72% Yea

R Republican34

34 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 8, 2026

Signed into law

Approved by Governor

executive

Mar 30, 2026

Upper · Passed

Conference Report Adopted

upper

Mar 29, 2026

Upper · Passed

Conference Report Filed

upper

Mar 5, 2026

Lower · Passed

Passed As Amended

lower

Mar 5, 2026

Lower · Passed

Amended

lower

Mar 3, 2026

Lower · Passed

Title Suff Do Pass As Amended

lower

Feb 16, 2026

Committee

Referred To Ways and Means

lower

Feb 13, 2026

Introduced

Transmitted To House

upper

Feb 10, 2026

Upper · Passed

Passed As Amended

upper

Feb 10, 2026

Upper · Passed

Amended

upper

Jan 29, 2026

Upper · Passed

Title Suff Do Pass

upper

Jan 19, 2026

Committee

Referred To Finance

upper

1 primary · 0 co-sponsors