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Bill > HB1689


MS HB1689

MS HB1689
Insurance premium tax; exempt property and casualty policies covering school districts.


summary

Introduced
01/19/2026
In Committee
01/19/2026
Crossed Over
Passed
Dead
02/25/2026

Introduced Session

2026 Regular Session

Bill Summary

An Act To Amend Section 27-15-103, Mississippi Code Of 1972, To Exclude Premiums On Property And Casualty Insurance Coverage For School Districts From Privilege Taxes Levied On Foreign Insurance Carriers; To Amend Section 27-15-109, Mississippi Code Of 1972, To Exclude Premiums On Property And Casualty Insurance Coverage For School Districts From Privilege Taxes Levied On Domestic Insurance Carriers; And For Related Purposes.

AI Summary

This bill exempts premiums collected by insurance carriers for property and casualty coverage provided to Mississippi school districts from the state's insurance premium tax, which is a privilege tax levied on insurance companies for the right to do business in the state. This exemption applies to both foreign insurance carriers (companies based outside of Mississippi) and domestic insurance carriers (companies based within Mississippi), ensuring that school districts do not have to bear the cost of this tax on their property and casualty insurance policies. The bill amends existing Mississippi Code sections that currently impose this tax on insurance premiums.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 02/25/2026)

bill text


bill summary

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