Mississippi legislation · 2026 Regular Session
Mississippi HB1835: Income tax; increase aggregate amount of credits allowed for certain employees sponsoring skills training for employees.
Status: Failed, March 17, 2026
AN ACT TO AMEND SECTION 27-7-22.50, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR EMPLOYERS WHO SPONSOR SKILLS TRAINING FOR EMPLOYEES, TO INCREASE THE MAXIMUM AGGREGATE AMOUNT OF TAX CREDITS THAT MAY BE CLAIMED BY ALL TAXPAYERS CLAIMING A CREDIT IN A TAXABLE YEAR; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-7-22.50, mississippi code of 1972, which authorizes an income tax credit for employers who sponsor skills training for employees, to increase the maximum aggregate amount of tax credits that may be claimed by all taxpayers claiming a credit in a taxable year; and for related purposes.
From the engrossed text:
AN ACT TO AMEND SECTION 27-7-22.50, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR EMPLOYERS WHO SPONSOR SKILLS TRAINING FOR EMPLOYEES, TO INCREASE THE MAXIMUM AGGREGATE AMOUNT OF TAX CREDITS THAT MAY BE CLAIMED BY ALL TAXPAYERS CLAIMING A CREDIT IN A TAXABLE YEAR; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-7-22.50, Mississippi Code of 1972, is amended as follows: 27-7-22.50. (1) As used in this section, the following words and phrases shall have the meanings ascribed herein unless the context clearly requires otherwise: (a) "Skills training" means any employer-sponsored training by an appropriate community/junior college or training approved by such community/junior college that enhances skills that improve job performance. If the employer provides preemployment training, the portion of the preemployment training that involves skills training shall be eligible for the credit. (b) "Employer-sponsored training" means training provided by the appropriate community/junior college in the *HR26/R2164* H. B. No. 1835 ~ OFFICIAL ~ R3/5 26/HR26/R2164 PAGE 1 (BS\KW) district within which the employer is located or training approved by such community/junior college. (c) "Employer" means those permanent business enterprises as defined and set out in Section 57-73-21. (2) A fifty percent (50%) income tax credit shall be granted to any employer sponsoring skills training. The fifty …
Sponsors
- Donnie Bell (R, 21) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Finance
- : Transmitted To Senate
- : Passed
- : Title Suff Do Pass
- : Referred To Ways and Means
Votes
- Passed (February 25, 2026): 117 yea, 0 nay, passed
Subjects: Income tax
Common questions
- What is HB1835?
- HB1835 is a bill in the Mississippi Legislature (2026 Regular Session): Income tax; increase aggregate amount of credits allowed for certain employees sponsoring skills training for employees.
- What does HB1835 do?
- In its own words: An act to amend section 27-7-22.50, mississippi code of 1972, which authorizes an income tax credit for employers who sponsor skills training for employees, to increase the maximum aggregate amount of tax credits that may be claimed by all taxpayers claiming a credit in a taxable year; and for related purposes.
- What is the status of HB1835?
- Failed as of March 17, 2026. Latest action: Died In Committee (March 17, 2026).
- Who sponsored HB1835?
- Donnie Bell (R, 21).
- Where is the official record for HB1835?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1835.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.