Bill
Bill > HB996
MS HB996
Tobacco tax; tax vapor products and use revenue for certain mental health purposes.
summary
Introduced
01/17/2025
01/17/2025
In Committee
01/17/2025
01/17/2025
Crossed Over
Passed
Dead
02/26/2025
02/26/2025
Introduced Session
2025 Regular Session
Bill Summary
An Act To Amend Section 27-69-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tobacco" Under The Tobacco Tax Law; To Define The Term "vapor Product" Under The Tobacco Tax Law; To Amend Section 27-69-13, Mississippi Code Of 1972, To Levy An Excise Tax On Vapor Products; To Amend Sections 27-69-15, 27-69-27, 27-69-33 And 27-69-35, Mississippi Code Of 1972, In Conformity Thereto; To Amend Section 27-69-75, Mississippi Code Of 1972, To Provide That The Revenue Derived From The Excise Tax On Vapor Products Shall Be Deposited Into The "mississippi Community Mental Health Centers Patient Housing Fund" And The "department Of Mental Health 9-8-8 Crisis Response System Fund" Created In This Act; To Bring Forward Section 27-69-69, Mississippi Code Of 1972, Which Is A Section Of The Tobacco Tax Law, For The Purposes Of Possible Amendment; To Create The "mississippi Community Mental Health Centers Patient Housing Fund" As A Special Fund In The State Treasury; To Provide That Monies In The Fund Shall Be Used By The Department Of Mental Health, Upon Appropriation By The Legislature, For The Purpose Of Providing Grants To Community Mental Health Centers For The Purpose Of Increasing Housing For Patients; To Provide That The Department Of Mental Health Shall Establish A Program For Providing Such Grants To Community Mental Health Centers; To Create The "department Of Mental Health 9-8-8 Crisis Response System Fund" As A Special Fund In The State Treasury; To Provide That Monies In The Fund Shall Be Expended By The Department Of Mental Health, Upon Appropriation By The Legislature, For The Purpose Of Operating The Department's 9-8-8 Crisis Response System; And For Related Purposes.
AI Summary
This bill introduces a comprehensive update to Mississippi's tobacco tax law by defining and imposing a tax on vapor products while creating two new special funds to support mental health services. The bill expands the definition of "tobacco" to include vapor products, defines vapor products in detail (including e-cigarettes, vape pens, and related accessories), and establishes a 25% excise tax on the manufacturer's list price of these products. The tax revenue from vapor products will be split equally between two new special funds: the "Mississippi Community Mental Health Centers Patient Housing Fund" and the "Department of Mental Health 9-8-8 Crisis Response System Fund". The first fund will provide grants to community mental health centers to increase patient housing, while the second will support the department's crisis response system. The bill requires the Department of Mental Health to establish application processes and rules for administering these funds, and the new tax and funding mechanisms will take effect on July 1, 2025. Additionally, the bill makes conforming amendments to various sections of the existing tobacco tax law to incorporate vapor products into the existing regulatory framework.
Committee Categories
Health and Social Services
Sponsors (1)
Last Action
Died In Committee (on 02/26/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0996.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2025/html/HB/0900-0999/HB0996IN.htm |
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