Mississippi legislation · 2026 Regular Session
Mississippi HB1945: Income tax; authorize a credit for contributions by certain taxpayers to certain charitable organizations.
Status: Failed, March 17, 2026
AN ACT TO AMEND SECTION 27-7-22.39, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES INCOME TAX CREDITS AND AD VALOREM TAX CREDITS FOR VOLUNTARY CASH CONTRIBUTIONS BY INDIVIDUAL TAXPAYERS TO QUALIFYING CHARITABLE ORGANIZATIONS AND QUALIFYING FOSTER CARE CHARITABLE ORGANIZATIONS, TO AUTHORIZE INCOME TAX CREDITS FOR VOLUNTARY CASH CONTRIBUTIONS BY CERTAIN OTHER TAXPAYERS TO QUALIFYING CHARITABLE ORGANIZATIONS; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-7-22.39, mississippi code of 1972, which authorizes income tax credits and ad valorem tax credits for voluntary cash contributions by individual taxpayers to qualifying charitable organizations and qualifying foster care charitable organizations, to authorize income tax credits for voluntary cash contributions by certain other taxpayers to qualifying charitable organizations; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-7-22.39, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES INCOME TAX CREDITS AND AD VALOREM TAX CREDITS FOR VOLUNTARY CASH CONTRIBUTIONS BY INDIVIDUAL TAXPAYERS TO QUALIFYING CHARITABLE ORGANIZATIONS AND QUALIFYING FOSTER CARE CHARITABLE ORGANIZATIONS, TO AUTHORIZE INCOME TAX CREDITS FOR VOLUNTARY CASH CONTRIBUTIONS BY CERTAIN OTHER TAXPAYERS TO QUALIFYING CHARITABLE ORGANIZATIONS; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-7-22.39, Mississippi Code of 1972, is amended as follows: 27-7-22.39. (1) As used in this section: (a) "Low-income residents" means persons whose household income is less than one hundred fifty percent (150%) of the federal poverty level. (b) "Qualifying charitable organization" means a charitable organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code or is a designated community action agency that receives community services block grant program monies pursuant to 42 USC 9901. The organization must spend at least fifty percent (50%) of its budget *HR43/R1100PH* H. B. No. 1945 ~ OFFICIAL ~ R3/5 26/HR43/R1100PH PAGE 1 (BS\KP) on services to residents of this state who receive temporary assistance for needy families benefits or low-income residents of this state and their households or to children who have a chronic illness or physical, intellectual, developmental or emotional disability who are residents of …
Sponsors
- Donnie Bell (R, 21) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Finance
- : Transmitted To Senate
- : Passed As Amended
- : Amended
- : Title Suff Do Pass
- : Referred To Ways and Means
Votes
- Passed As Amended (February 25, 2026): 112 yea, 1 nay, passed
Subjects: Income tax
Common questions
- What is HB1945?
- HB1945 is a bill in the Mississippi Legislature (2026 Regular Session): Income tax; authorize a credit for contributions by certain taxpayers to certain charitable organizations.
- What does HB1945 do?
- In its own words: An act to amend section 27-7-22.39, mississippi code of 1972, which authorizes income tax credits and ad valorem tax credits for voluntary cash contributions by individual taxpayers to qualifying charitable organizations and qualifying foster care charitable organizations, to authorize income tax credits for voluntary cash contributions by certain other taxpayers to qualifying charitable organizations; and for related purposes.
- What is the status of HB1945?
- Failed as of March 17, 2026. Latest action: Died In Committee (March 17, 2026).
- Who sponsored HB1945?
- Donnie Bell (R, 21).
- Where is the official record for HB1945?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1945.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.