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MS HC35

MS HC35
Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on certain electrical plants.


summary

Introduced
01/19/2026
In Committee
01/19/2026
Crossed Over
Passed
Dead
02/03/2026

Introduced Session

2026 Regular Session

Bill Summary

A Concurrent Resolution Proposing An Amendment To Section 112, Mississippi Constitution Of 1890, To Revise The Legislature's Authority To Limit Or Deny A County's Right To Levy County And/or Special Taxes On Nuclear-powered Electrical Generating Plants, To Provide For A Special Mode Of Valuation, Assessment And Levy Upon Such Plants, And To Provide For The Distribution Of The Revenue Derived Therefrom.

AI Summary

This concurrent resolution proposes an amendment to the Mississippi Constitution to change how nuclear-powered electrical generating plants are taxed. Currently, counties have the right to levy taxes on such plants. This amendment would give the Mississippi Legislature the authority to limit or even deny a county's ability to collect these taxes. Furthermore, it would allow the Legislature to establish a special method for valuing, assessing, and taxing these plants, and to determine how the tax revenue collected from them is distributed. This change is intended to provide a specific framework for taxing these particular types of power plants, potentially overriding existing county tax authority.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Died In Committee (on 02/03/2026)

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