Mississippi legislation · 2026 Regular Session
Mississippi SB2825: MS Health Care Industry Zone Act; revise certification requirements and extend repealer on act and related incentives.
Status: Signed into law, April 8, 2026
AN ACT TO AMEND SECTION 57-117-11, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT; TO AMEND SECTION 57-117-5, MISSISSIPPI CODE OF 1972, TO REVISE THE REQUIREMENTS FOR CERTIFICATION OF AN AREA AS A HEALTH CARE INDUSTRY ZONE BY THE MISSISSIPPI DEVELOPMENT AUTHORITY; TO BRING FORWARD SECTIONS 57-117-1, 57-117-3, 57-117-7 AND 57-117-9, MISSISSIPPI CODE OF 1972, WHICH CONSTITUTE THE REMAINDER OF THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE PROVISION OF LAW THAT EXEMPTS FROM SALES TAXATION SALES OF MATERIALS USED IN THE CONSTRUCTION OF, OR ADDITION OR IMPROVEMENTS TO, A HEALTH CARE INDUSTRY FACILITY; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 57-117-11, mississippi code of 1972, to extend the date of the repealer on the mississippi health care industry zone act; to amend section 57-117-5, mississippi code of 1972, to revise the requirements for certification of an area as a health care industry zone by the mississippi development authority; to bring forward sections 57-117-1, 57-117-3, 57-117-7 and 57-117-9, mississippi code of 1972, which constitute the remainder of the mississippi health care industry zone act, for the purpose of possible amendment…
From the enrolled text, April 2, 2026:
AN ACT TO AMEND SECTION 57-117-11, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT; TO AMEND SECTION 57-117-5, MISSISSIPPI CODE OF 1972, TO REVISE THE REQUIREMENTS FOR CERTIFICATION OF AN AREA AS A HEALTH CARE INDUSTRY ZONE BY THE MISSISSIPPI DEVELOPMENT AUTHORITY; TO BRING FORWARD SECTIONS 57-117-1, 57-117-3, 57-117-7 AND 57-117-9, MISSISSIPPI CODE OF 1972, WHICH CONSTITUTE THE REMAINDER OF THE MISSISSIPPI HEALTH CARE INDUSTRY ZONE ACT, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE PROVISION OF LAW THAT EXEMPTS FROM SALES TAXATION SALES OF MATERIALS USED IN THE CONSTRUCTION OF, OR ADDITION OR IMPROVEMENTS TO, A HEALTH CARE INDUSTRY FACILITY; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 57-117-11, Mississippi Code of 1972, is amended as follows: 57-117-11. Sections 57-117-1 through 57-117-11 shall be repealed from and after July 1, * * * 2028. SECTION 2. Section 57-117-5, Mississippi Code of 1972, is amended as follows: 57-117-5. (1) The MDA may certify an area as a health care industry zone if the following requirements are met: * * * *SS26/R103SG* S. B. No. 2825 ~ OFFICIAL ~ G3/5 26/SS26/R103SG PAGE ( * * …