Bill
Bill > SB2743
summary
Introduced
01/19/2026
01/19/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
02/03/2026
02/03/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Amend Section 71-5-127, Mississippi Code Of 1972, To Provide For Release Of Records; To Provide For The Release Of Records To Third Parties Under Certain Conditions; To Amend Section 71-5-133, Mississippi Code Of 1972, To Authorize The Department To Hold A Hearing To Determine If Good Cause Exists For An Employer Failing To Respond To A Subpoena; To Authorize The Department To Assess A Penalty After A Hearing; To Authorize The Department To File A Petition In Circuit Court Upon The Failure Of The Employer To Pay Such Penalty; To Amend Section 71-5-139, Mississippi Code Of 1972, To Authorize The Department To Schedule An Administrative Hearing For Good Cause Upon An Employer's Failure To Produce Records; To Grant The Department And Its Agents Authority To Perform Certain Actions; To Require Fines Collected To Be Deposited In The Mississippi Special Employment Security Administration Fund; To Authorize The Department To Seek The Assistance Of The Sheriff For Collection Of The Penalty; To Create New Section Mississippi Code Of 1972, To Require Electronic Payment Of Unemployment Insurance And Training Taxes; To Amend Section 71-5-355, Mississippi Code Of 1972, To Grant The Department Discretion To Adjust Application Of Certain Rules Upon A Showing Of Good Cause Or A Showing Of Fraud Upon The Employer By Its Predecessor Or The Firm It Retained To File Tax Reports; To Authorize Employers To Submit A Written Request For Review And Redetermination Of Their Contribution Rates Setting Forth Good Cause For Failure To File Any Two Quarterly Reports Within The Qualifying Period; To Amend Section 71-5-365, Mississippi Code Of 1972, To Require The Department To Review The Reasons Given For Failure To Make Contributions; To Authorize The Executive Director To Waive Unemployment And Training Taxes, Penalties, Interest And Process Costs Or Any Combination Thereof Upon A Finding Of Good Cause By The Department; To Amend Section 71-5-543, Mississippi Code Of 1972, To Provide For Ineligibility Upon Certain Conditions; To Require All Waivers To Be Granted Based Upon A Consideration Of Ability To Repay, Good Cause, Equity And Good Conscience And Financial Impact Of The Waiver Upon The Unemployment Compensation Trust Fund; And For Related Purposes.
AI Summary
This bill modifies provisions related to the Mississippi Department of Employment Security (MDES) and unemployment benefits, primarily by enhancing the department's authority to collect information and taxes, and by clarifying rules for employers. Key changes include allowing the MDES to release records to third parties under specific conditions, such as with a data sharing agreement or a legally authorized subpoena, and requiring written permission and assurances from the requesting party. The bill also grants the MDES the power to hold administrative hearings to determine if an employer has good cause for failing to respond to a subpoena, and to assess penalties, with the sheriff's assistance available for collection if penalties go unpaid. Furthermore, employers will be required to pay unemployment insurance and training taxes electronically, and the MDES will have discretion to adjust certain rules for employers who demonstrate good cause for past reporting failures or if they were victims of fraud by a predecessor or tax filing firm. Finally, the bill clarifies conditions for waiving the repayment of unemployment benefits, requiring consideration of factors like ability to repay, equity, and the financial impact on the Unemployment Compensation Trust Fund.
Committee Categories
Justice
Sponsors (1)
Last Action
Died In Committee (on 02/03/2026)
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/2026/pdf/history/SB/SB2743.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/SB/2700-2799/SB2743IN.htm |
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