During the eighth week of the 2026 Legislative Session, the Mississippi Senate passed Senate Bill 3104, a deficit appropriations bill providing additional funding to cover various state agency expenses in the current fiscal year.
Additional legislation passed by the Senate includes:
• Senate Bill 2867 — Revises income tax credits for employers that provide dependent child care or child care stipends.
• Senate Bill 3109 — Exempts entities that lease, manage, and improve state park lands, such as LeFleur’s Bluff State Park in Jackson, from certain state and local ad valorem taxes.
• Senate Bill 2868 — Creates an income tax credit for certain small employers offering employees an Individual Coverage Health Reimbursement Arrangement (ICHRA) instead of traditional employer-provided health insurance. Qualified employers may claim a $400 per employee tax credit in the first year under specified conditions.
• Senate Bill 3111 — Exempts wine brokers from certain taxes, markups, and fees when donating up to 10 cases of wine annually to nonprofit organizations.
• Senate Bill 3228 — Increases the aggregate amount of available income tax credits from $1 million to $2.5 million and extends the program repeal date from December 31, 2027, to December 31, 2030, for certain employers sponsoring employee skills training programs.
• House Bill 1723 — Provides a statutory definition of artificial intelligence under Mississippi law.
On February 24, 2026, Senators Kevin Blackwell and Theresa Gillespie-Isom presented Senate Resolution 28 to Alice Marie Johnson of Olive Branch. Johnson made history on February 20, 2025, when she was appointed the first-ever White House “Pardon Czar” by President Donald J. Trump.
The Senate met key deadlines during the week, including February 23 for drafting requests on
appropriation and revenue bills, February 25 for original floor action, February 26 for reconsideration
and passage, and February 27 for final disposition of reconsideration motions on Senate-originating
appropriation and revenue bills. The next major deadline is March 3, 2026, for committees to report
general bills and constitutional amendments originating in the House of Representatives.
“As your State Senator for District 31, I remain focused on policies that strengthen our workforce,
support small businesses, encourage job training, and ensure responsible stewardship of taxpayer
dollars,” said Senator McCaughn.
