Bill > HB1810

This bill, titled the "Mississippi Human Capital Supplemental Tax Act," establishes a new tax on businesses in Mississippi that replace human workers with Artificial Intelligence (AI), defined as any technology performing tasks requiring human intelligence. This tax, levied on "covered employers" (those with 50 or more employees implementing AI that leads to job displacement), is tiered based on the number of "displaced positions" (full-time equivalent jobs lost due to AI), with rates increasing for more significant job losses. The tax will be phased in over three years, starting at 50% of the full rate. Businesses can reduce their tax liability by investing in retraining displaced workers or creating new positions. Revenue generated will fund the "Mississippi Workforce Transition and Development Fund," dedicated to programs like skills training, apprenticeships, and career counseling for affected workers, administered by the Mississippi Department of Employment Security. An "AI Workforce Impact Advisory Council," composed of state officials, industry, labor, and workforce experts, will be created to review the tax's effectiveness and recommend adjustments. The act takes effect on January 1, 2027.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1810.xml