Mississippi SB3228: Income tax credits; increase aggregate amount for certain employers sponsoring employee skills training, and extend repealer.

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; to extend the date of repeal on the section; and for related purposes.

From the enrolled text, April 2, 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; TO EXTEND THE DATE OF REPEAL ON THE SECTION; 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 *SS26/R1466* S. B. No. 3228 ~ OFFICIAL ~ R3/5 26/SS26/R1466 PAGE 1 (icj\tb) 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 …

Read the full official text

Sponsors

• Harkins, Josh (R, 20) · primary sponsor
• Sarita Simmons (D, 13)
• England, Jeremy (R, 51)

Latest actions

1. April 8, 2026: Approved by Governor
2. April 2, 2026: Enrolled Bill Signed
3. March 29, 2026: Conference Report Adopted
4. March 27, 2026: Conference Report Filed
5. March 25, 2026: Conferees Named Lamar,Steverson,Bell (21st)
6. March 24, 2026: Conferees Named Harkins,Johnson,Sparks
7. March 11, 2026: Decline to Concur/Invite Conf
8. March 6, 2026: Returned For Concurrence
9. March 5, 2026: Passed As Amended
10. March 5, 2026: Amended

Votes

• Conference Report Adopted (March 29, 2026): 120 yea, 0 nay, passed
• Conference Report Adopted (March 29, 2026): 50 yea, 0 nay, passed
• Passed As Amended (March 5, 2026): 121 yea, 0 nay, passed
• Passed (February 25, 2026): 50 yea, 0 nay, passed

Common questions

What is SB3228?

SB3228 is a bill in the Mississippi Legislature (2026 Regular Session): Income tax credits; increase aggregate amount for certain employers sponsoring employee skills training, and extend repealer.

What does SB3228 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; to extend the date of repeal on the section; and for related purposes.

What is the status of SB3228?

Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).

Who sponsored SB3228?

Harkins, Josh (R, 20), with 2 co-sponsors.

Where is the official record for SB3228?

On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3228.xml