SB 3110 Mississippi Senate · 2026 Regular Session

Tax credits; authorize for contributions by certain taxpayers to certain hospitals.

SB 3110 creates tax credits for Mississippi taxpayers who make voluntary cash donations to qualifying rural hospitals. It allows a credit against either income tax (up to 50% of annual tax liability) or ad valorem property tax (up to 50% of property tax liability), but not both for the same donation. The bill caps the credit for any single hospital at $100,000 annually and sets a statewide annual limit of $1,000,000 for all hospitals combined. Unused credits may be carried forward for five years, and contributions must be cash-only (not goods or services).

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 26, 2026 Signed Apr 13, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

As Passed the upper → Current version · 7 edits

MODERATE

The bill was significantly rewritten to expand eligibility from only rural hospitals to include small acute-care and rural emergency hospitals that meet specific operational and financial criteria. The legislation now requires eligible hospitals to engage healthcare consultants and certified accountants to optimize operations and report costs, ensuring taxpayer funds support financially viable facilities. The credit scope was broadened to include income, insurance premium, and ad valorem taxes for business taxpayers, while the sunset date was moved from 2040 to 2029.

Scope change

The bill's scope expanded from a narrow focus on rural hospitals to a broader category of small hospitals (49 beds or fewer) that demonstrate financial stability through mandatory consulting and accounting engagement.

ELIGIBILITY

Changed 'rural hospital' to 'eligible hospital,' requiring facilities to have 49 or fewer beds and engage healthcare consultants and CPAs for strategic planning and cost reporting.

REQUIREMENT

Added mandatory requirements for hospitals to hire healthcare consulting firms and CPA firms to optimize operations and prepare annual cost reports.

Required eligible hospitals to provide written certification signed under penalty of perjury to the department to maintain eligibility.

SCOPE

Expanded the types of tax credits available to include income tax, insurance premium tax, and ad valorem tax credits for business taxpayers.

TIMELINE

Changed the sunset date for the program from December 31, 2040, to December 31, 2029.

DEFINITION

Added a new definition for 'eligible hospital' that includes general acute-care and rural emergency hospitals meeting specific bed count and operational criteria.

ENFORCEMENT

Removed the provision allowing taxpayers to carry forward unused ad valorem credits for five years, limiting carry-forwards to the income tax credit only.

Floor votes · Senate Feb 25, 2026 · House Mar 17, 2026

How they voted

42–7

Passed · 3 other

Total votes 52

Feb 25, 2026

D Democratic18

12 Yea 4 Nay 2

66% Yea

R Republican34

30 Yea 3 Nay 1

88% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 13, 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 29, 2026

Committee

Recommitted For Further Conf

lower

Mar 27, 2026

Upper · Passed

Conference Report Filed

upper

Mar 17, 2026

Lower · Passed

Passed As Amended

lower

Mar 17, 2026

Lower · Passed

Amended

lower

Mar 16, 2026

Lower · Passed

Title Suff Do Pass As Amended

lower

Feb 26, 2026

Committee

Referred To Ways and Means

lower

Feb 26, 2026

Introduced

Transmitted To House

upper

Feb 25, 2026

Upper · Passed

Passed

upper

Feb 24, 2026

Upper · Passed

Title Suff Do Pass Comm Sub

upper

Feb 17, 2026

Committee

Referred To Finance

upper

1 primary · 0 co-sponsors