Mississippi legislation · 2026 Regular Session
Mississippi SB2861: Income tax; increase amount of credit for approved reforestation practices.
Status: Failed, February 25, 2026
AN ACT TO AMEND SECTION 27-7-22.15, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE INCOME TAX CREDIT AUTHORIZED FOR APPROVED REFORESTATION PRACTICES; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-7-22.15, mississippi code of 1972, to increase the amount of the income tax credit authorized for approved reforestation practices; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-7-22.15, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE INCOME TAX CREDIT AUTHORIZED FOR APPROVED REFORESTATION PRACTICES; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-7-22.15, Mississippi Code of 1972, is amended as follows: 27-7-22.15. (1) As used in this section, the following words and phrases shall have the meanings ascribed to herein unless the context clearly indicates otherwise: (a) "Approved reforestation practices" means the following practices for establishing a crop of trees suitable for manufacturing into forest products: (i) "Pine and hardwood tree planting practices" including the cost of seedlings, planting by hand or machine, and site preparation. (ii) "Mixed-stand regeneration practices" to establish a mixed-crop of pine and hardwood trees by planting or *SS08/R377* S. B. No. 2861 ~ OFFICIAL ~ R3/5 26/SS08/R377 PAGE 1 (icj\kr) direct seeding, or both, including the cost of seedlings, seed/acorns, planting, seeding and site preparation. (iii) "Direct seeding practices" to establish a crop of pine or oak trees by directly applying seed/acorns to the site, including the cost of seed/acorns, seeding and site preparation. (iv) "Post-planting site preparation practices" to reduce or control undesirable competition within the first growing season of an established crop of trees. Approved reforestation practices shall not include the establishment of …
Sponsors
- Michel, J. Walter (R, 25) · primary sponsor
- Berry, Andy (R, 35)
- Rhodes, Brian (R, 36)
- Seymour, Joseph M. (R, 47)
- McCaughn, Tyler (R, 31)
- Suber, Benjamin (R, 8)
- Taylor, Lane (R, 18)
- McLendon, Michael (R, 1)
- Younger, Charles (R, 17)
- Williams, Bart (R, 15)
- Barrett, Jason T (R, 39)
- Thomas, Joseph (D, 22)
Latest actions
- : Died In Committee
- : Referred To Finance
Subjects: Income tax
Common questions
- What is SB2861?
- SB2861 is a bill in the Mississippi Legislature (2026 Regular Session): Income tax; increase amount of credit for approved reforestation practices.
- What does SB2861 do?
- In its own words: An act to amend section 27-7-22.15, mississippi code of 1972, to increase the amount of the income tax credit authorized for approved reforestation practices; and for related purposes.
- What is the status of SB2861?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored SB2861?
- Michel, J. Walter (R, 25), with 11 co-sponsors.
- Where is the official record for SB2861?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2861.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.