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H. B. No. 134 *HR31/R631* ~ OFFICIAL ~ G1/2
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To: Public Health and Human
Services; Appropriations A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Hines
HOUSE BILL NO. 134
AN ACT TO ESTABLISH A HEALTH CARE AND EDUCATION SHORTAGE 1
ASSISTANCE PROGRAM TO HELP ATTRACT PHYSICIANS, NURSES, EMERGENCY 2
MEDICAL TECHNICIANS AND OTHER HEALTH CARE WORKERS, SOCIAL WORKERS 3
AND TEACHERS TO WORK IN RURAL AREAS OF COUNTIES THAT HAD AN 4
UNEMPLOYMENT RATE OF MORE THAN TEN PERCENT IN THE PREVIOUS 5
CALENDAR YEAR AND CURRENTLY HAVE A SHORTAGE OF ANY OF THOSE 6
PROFESSIONALS; TO PROVIDE THAT FUNDING FOR THE PROGRAM WILL BE 7
PROVIDED FROM THE MISSISSIPPI WORKS FUND AND WILL BE DISBURSED TO 8
THE COUNTIES BY THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY 9
UPON APPROPRIATION BY THE LEGISLATURE FOR THAT PURPOSE; TO PROVIDE 10
THAT THE AMOUNT APPROPRIATED FOR THE PROGRAM SHALL BE NOT LESS 11
THAN FIVE MILLION DOLLARS FOR EACH FISCAL YEAR; TO PROVIDE THAT 12
ANY ELIGIBLE COUNTY THAT WISHES TO RECEIVE FUNDS UNDER THE PROGRAM 13
MUST ADOPT A RESOLUTION REQUESTING THE FUNDS AND SUBMIT AN 14
APPLICATION TO THE DEPARTMENT OF EMPLOYMENT SECURITY WITH A 15
DETAILED PLAN OF HOW THE FUNDS WILL BE USED; TO PROVIDE THAT IN 16
ORDER TO RECEIVE FUNDS UNDER THE PROGRAM, A COUNTY MUST PROVIDE 17
MATCHING FUNDS OF NOT LESS THAN THIRTY PERCENT OF THE AMOUNT OF 18
THE FUNDS PROVIDED TO THE COUNTY UNDER THE PROGRAM; TO BRING 19
FORWARD SECTION 71-5-353, MISSISSIPPI CODE OF 1972, WHICH PROVIDES 20
FOR WORKFORCE TRAINING FUNDS, FOR THE PURPOSES OF POSSIBLE 21
AMENDMENT; AND FOR RELATED PURPOSES. 22
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 23
SECTION 1. (1) There is established a health care and 24
education shortage assistance program to help attract physicians, 25
nurses, emergency medical technicians and other health care 26
workers, social workers and teachers to work in rural areas of 27
counties that had an unemployment rate of more than ten percent 28
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(10%) in the previous calendar year and currently have a shortage 29
of any of those professionals. 30
(2) The program shall be administered in eligible counties 31
that wish to participate by the board of supervisors of the 32
county. Funding for the program shall be provided from the 33
Mississippi Works Fund created under Section 71-5-353, and shall 34
be disbursed to the counties by the Mississippi Department of 35
Employment Security upon appropriation by the Legislature for that 36
purpose. The amount appropriated for the program shall be not 37
less than Five Million Dollars ($5,000,000.00) for each fiscal 38
year. 39
(3) Any eligible county that wishes to receive funds under 40
the program must adopt a resolution requesting the funds and 41
submit an application to the Department of Employment Security 42
with a detailed plan of how the funds will be used to attract 43
physicians, nurses, emergency medical technicians and other health 44
care workers, social workers and teachers to work in rural areas 45
of the county. In order to receive funds under the program, a 46
county must provide matching funds of not less than thirty percent 47
(30%) of the amount of the funds provided to the county under the 48
program. 49
SECTION 2. Section 71-5-353, Mississippi Code of 1972, is 50
brought forward as follows: 51
71-5-353. (1) (a) Each employer shall pay unemployment 52
insurance contributions equal to five and four-tenths percent 53
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(5.4%) of taxable wages paid by him each calendar year, except as 54
may be otherwise provided in Section 71-5-361 and except that each 55
newly subject employer shall pay unemployment insurance 56
contributions at the rate of one percent (1%) of taxable wages, 57
for his first year of liability, one and one-tenth percent (1.1%) 58
of taxable wages for his second year of liability, and one and 59
two-tenths percent (1.2%) of taxable wages for his third and 60
subsequent years of liability unless the employer's 61
experience-rating record has been chargeable throughout at least 62
the twelve (12) consecutive calendar months ending on the most 63
recent computation date at the time the rate for a year is 64
determined; thereafter the employer's contribution rate shall be 65
determined in accordance with the provisions of Section 71-5-355. 66
(b) Notwithstanding the newly subject employer 67
contribution rate provided for in paragraph (a) of this 68
subsection, the contribution rate of all newly subject employers 69
shall be reduced by seven one-hundredths of one percent (.07%) for 70
calendar year 2013 only. The contribution rate of all newly 71
subject employers shall be reduced by three one-hundredths of one 72
percent (.03%) for calendar year 2014 only. For purposes of this 73
chapter, "newly subject employers" means employers whose 74
unemployment insurance experience-rating record has not been 75
chargeable throughout at least the twelve (12) consecutive 76
calendar months ending on the most recent computation date at the 77
time the contribution rate for a year is determined. 78
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(2) (a) (i) There is hereby created in the Treasury of the 79
State of Mississippi special funds to be known as the "Mississippi 80
Workforce Enhancement Training Fund", the "Mississippi Works Fund" 81
and the "Mississippi Office of Workforce Development Fund" which 82
consist of funds collected pursuant to subsection (3) of this 83
section and any other monies that may be appropriated to the funds 84
from the Legislature. 85
(ii) Special funds collected shall initially be 86
deposited into the Mississippi Department of Employment Security 87
bank account for clearing contribution collections and 88
subsequently appropriate amounts shall be transferred to the 89
Mississippi Workforce Investment and Training Fund Holding Account 90
described in Section 71-5-453. In the event any employer pays an 91
amount insufficient to cover the total contributions due, the 92
amounts due shall be satisfied in the following order: 93
1. Unemployment contributions; 94
2. Mississippi Workforce Enhancement Training 95
contributions, Mississippi Office of Workforce Development 96
contributions and the Mississippi Works contributions, known 97
collectively as the Mississippi Workforce Investment and Training 98
contributions, on a pro rata basis; 99
3. Interest and damages; then 100
4. Legal and processing costs. 101
The amount of unemployment insurance contributions due for 102
any period will be the amount due according to the actual 103
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computations unless the employer is participating in the MLPP. In 104
that event, the amount due is the MLPP amount computed by the 105
department. 106
Cost of collection and administration of the Mississippi 107
Workforce Enhancement Training contribution, the Mississippi 108
Office of Workforce Development contribution and the Mississippi 109
Works contribution shall be allocated based on a plan approved by 110
the United States Department of Labor (USDOL). The Mississippi 111
Office of Workforce Development shall pay the cost of collecting 112
the Mississippi Workforce Enhancement Training contributions, the 113
Mississippi Office of Workforce Development contributions and the 114
Mississippi Works contributions. Payments shall be made 115
semiannually with the cost allocated to each based on a USDOL 116
approved plan on a pro rata basis, for periods ending in June and 117
December of each year. Payment shall be made by each organization 118
to the department no later than sixty (60) days after the billing 119
date. Cost shall be allocated under the USDOL's approved plan and 120
in the same ratio as each contribution type represents to the 121
total authorized by subparagraph (ii)2 of this paragraph to be 122
collected for the period. 123
(b) Mississippi Workforce Enhancement Training 124
contributions and Mississippi Office of Workforce Development 125
contributions shall be distributed for calendar years after 126
calendar year 2014 as follows, ninety-three and seventy-five 127
one-hundredths percent (93.75%) shall be distributed to the 128
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Mississippi Workforce Enhancement Training Fund and the remainder 129
shall be distributed to the Mississippi Office of Workforce 130
Development Fund; 131
(c) All contributions collected for the State Workforce 132
Enhancement Training Fund, the Mississippi Office of Workforce 133
Development Fund and the Mississippi Works Fund will be initially 134
deposited into the Mississippi Department of Employment Security 135
bank account for clearing contribution collections and 136
subsequently transferred to the Workforce Investment and Training 137
Holding Account and will be held by the Mississippi Department of 138
Employment Security in such account for a period of not less than 139
thirty (30) days. After such period, the Mississippi Workforce 140
Enhancement Training contributions and the Mississippi Office of 141
Workforce Development contributions shall be transferred to the 142
Mississippi Office of Workforce Development Treasury Account and 143
the Mississippi Works contributions shall be transferred to the 144
Mississippi Department of Employment Security Mississippi Works 145
Treasury Account. The Mississippi Office of Workforce Development 146
contributions and the Mississippi Works contributions shall be 147
transferred in the same ratio as each contribution type represents 148
to the total authorized by paragraph (a)(ii)2 of this subsection 149
to be collected for the period and within the time frame 150
determined by the department; however, except in cases of 151
extraordinary circumstances, these funds shall be transferred 152
within fifteen (15) days. Interest earnings or interest credits 153
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on deposit amounts in the Workforce Investment and Training 154
Holding Account shall be retained in the account to pay the 155
banking costs of the account. If after the period of twelve (12) 156
months interest earnings less banking costs exceeds Ten Thousand 157
Dollars ($10,000.00), such excess amounts shall be transferred to 158
the respective accounts within thirty (30) days following the end 159
of each calendar year on the basis described in paragraph (b) of 160
this subsection. Interest earnings and/or interest credits for 161
the Mississippi Office of Workforce Development funds shall be 162
used for the payment of banking costs and excess amounts shall be 163
used in accordance with the rules and regulations of the 164
Mississippi Office of Workforce Development expenditure policies. 165
(d) All enforcement procedures for the collection of 166
delinquent unemployment contributions contained in Sections 167
71-5-363 through 71-5-383 shall be applicable in all respects for 168
collections of delinquent unemployment insurance contributions 169
designated for the Unemployment Compensation Fund, the Mississippi 170
Workforce Enhancement Training Fund, the Mississippi Office of 171
Workforce Development Fund and the Mississippi Works Fund. 172
(e) (i) Except as otherwise provided for in this 173
subparagraph (i), all monies deposited into the Mississippi 174
Workforce Enhancement Training Fund Treasury Account shall be 175
directed by the Mississippi Office of Workforce Development in 176
accordance with the Workforce Training Act of 1994 (Section 177
37-153-1 et seq.) and under policies approved by the Mississippi 178
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Office of Workforce Development for the following purposes: to 179
provide training in collaboration with the Mississippi Community 180
College Board and individual community and junior colleges to 181
employers and employees in order to enhance employee productivity. 182
The individual community and junior colleges shall be the primary 183
entity to facilitate training. Such training may be subject to a 184
minimal administrative fee of not more than five percent (5%) to 185
be paid from the Mississippi Workforce Enhancement Training Fund 186
as established by the Office of Workforce Development. The 187
initial priority of these funds shall be for the benefit of 188
existing businesses located within the state. Employers may 189
request training for existing employees and/or newly hired 190
employees from the Mississippi Office of Workforce Development. 191
The office will be responsible for approving the training. A 192
portion of the funds collected for the Mississippi Workforce 193
Enhancement Training Fund shall be used for the development of 194
performance measures to measure the effectiveness of the use of 195
the Mississippi Workforce Enhancement Training Fund dollars. 196
These performance measures shall be uniform for all training 197
projects and shall be reported to the Governor, Lieutenant 198
Governor, Speaker of the House, and members of the Legislature. 199
Nothing in this section or elsewhere in law shall be interpreted 200
as giving the Office of Workforce Development or State Workforce 201
Investment Board authority to direct the Mississippi Community 202
College Board or individual community or junior colleges on how to 203
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expend other funds, aside from funds appropriated to the 204
Mississippi Workforce Enhancement Training Fund and Mississippi 205
Works Fund, appropriated or received for workforce training. The 206
Mississippi Office of Workforce Development, Mississippi Community 207
College Board, individual community or junior colleges, State 208
Workforce Investment Board, the Mississippi Department of 209
Education and other agencies implementing or coordinating 210
state-funded workforce development programs under state law shall 211
cooperate with each other to promote effective workforce training 212
in Mississippi, under the direction of the office. Any subsequent 213
changes to these performance measures shall also be reported to 214
the Governor, Lieutenant Governor, Speaker of the House, and 215
members of the Legislature. A performance report for each 216
training project and community college, based upon these measures, 217
shall be submitted annually to the Governor, Lieutenant Governor, 218
Speaker of the House, and members of the Legislature. 219
(ii) Except as otherwise provided in this 220
paragraph (e), all funds deposited into the Mississippi Office of 221
Workforce Development Fund shall be used for any of the following 222
purposes: administration of State Workforce Investment Board 223
business, the Office of Workforce Development, grants related to 224
training, the Mississippi K-12 Workforce Development Grant 225
Program, and other projects as determined appropriate by the 226
Office of Workforce Development. 227
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(iii) All funds deposited into the Mississippi 228
Department of Employment Security Mississippi Works Fund shall be 229
disbursed exclusively by the Executive Director of the Mississippi 230
Department of Employment Security, in accordance with the rules 231
and regulations promulgated by the Office of Workforce 232
Development, in support of workforce training activities approved 233
by the Mississippi Office of Workforce Development in support of 234
economic development activities. Funds allocated by the executive 235
director under this subparagraph (iii) shall only be utilized for 236
the training of unemployed persons, for immediate training needs 237
for the net new jobs created by an employer, for the retention of 238
jobs, to create a work-ready applicant pool of Mississippians with 239
credentials and/or postsecondary education in accordance with the 240
state's Workforce Investment and Opportunity Act plan, or for the 241
support of local economic and community development activities 242
related to workforce development in the state. The Mississippi 243
Office of Workforce Development, in collaboration with the 244
Mississippi Public Community College System and its partners, 245
shall be the primary entity to facilitate training. Training 246
conducted utilizing these Mississippi Works funds may be subject 247
to a minimal administrative fee of not more than five percent (5%) 248
to be paid from the Mississippi Works Fund as authorized by the 249
Mississippi Office of Workforce Development. All costs associated 250
with the administration of these funds shall be reimbursed to the 251
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Mississippi Department of Employment Security from the Mississippi 252
Works Fund. 253
(iv) 1. The Department of Employment Security 254
shall be the fiscal agent for the receipt and disbursement of all 255
funds remaining in the State Workforce Investment Board bank 256
account, subject to the administrative oversight of the Office of 257
Workforce Development. The Mississippi Department of Employment 258
Security shall be the fiscal agent for all funds appropriated to 259
it for use by the Office of Workforce Development. 260
2. The Office of Workforce Development, in 261
coordination with the Mississippi Department of Employment 262
Security as fiscal agent, shall ensure that any funds expended for 263
contractual services rendered to the Office of Workforce 264
Development over Five Thousand Dollars ($5,000.00) shall be paid 265
only to service providers who have been selected on a competitive 266
basis. Any contract for services entered into using funds 267
appropriated to the Mississippi Department of Employment Security 268
for the Office of Workforce Development shall meet the 269
requirements established in policies approved by the State 270
Workforce Investment Board's executive committee deemed to be 271
practical, feasible and in the public interest. 272
3. Any commodities over Five Thousand Dollars 273
($5,000.00) procured for the office to further its purpose shall 274
be procured competitively, in accordance with office policies 275
approved by the State Workforce Investment Board's executive 276
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committee deemed to be practical, feasible and in the public 277
interest. 278
(3) (a) (i) Mississippi Workforce Enhancement Training 279
contributions and Mississippi Office of Workforce Development 280
contributions shall be collected for calendar years after calendar 281
year 2016 at a rate of twenty one-hundredths percent (.20%), based 282
upon taxable wages, of which fifteen one-hundredths percent (.15%) 283
shall be the Workforce Enhancement Training contribution, 284
one-hundredths of one percent (.01%) shall be the Mississippi 285
Office of Workforce Development contribution and four 286
one-hundredths percent (.04%) shall be the Mississippi Works 287
contribution. The Mississippi Works contribution shall be 288
collected for calendar years in which the general experience 289
ratio, adjusted on the basis of the trust fund adjustment factor 290
and reduced by fifty percent (50%), results in a general 291
experience rate of less than two-tenths percent (.2%). In all 292
other years the Mississippi Works contribution shall not be in 293
effect. 294
(ii) The Mississippi Workforce Enhancement 295
Training Fund contribution, the Mississippi Office of Workforce 296
Development Fund contribution and the Mississippi Works 297
contribution shall be in addition to the general experience rate 298
plus the individual experience rate of all employers but shall not 299
be charged to reimbursing or rate-paying political subdivisions or 300
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institutions of higher learning, or reimbursing nonprofit 301
organizations, as described in Sections 71-5-357 and 71-5-359. 302
(b) All Mississippi Workforce Enhancement Training 303
contributions, Mississippi Office of Workforce Development 304
contributions and Mississippi Works contributions collected shall 305
be deposited initially into the Mississippi Department of 306
Employment Security bank account for clearing contribution 307
collections and shall within two (2) business days be transferred 308
to the Workforce Investment and Training Holding Account. Any 309
Mississippi Workforce Enhancement Training Fund and/or Mississippi 310
Office of Workforce Development Fund and/or Mississippi Works Fund 311
transactions from the Mississippi Department of Employment 312
Security bank account for clearing contribution collections that 313
are deposited into the Workforce Investment and Training Fund 314
Holding Account and are not honored by a financial institution 315
will be transferred back to the Mississippi Department of 316
Employment Security bank account for clearing contribution 317
collections out of funds in the Mississippi Workforce Investment 318
and Training Fund Holding Account. 319
(c) Suspension of the Workforce Enhancement Training 320
Fund contributions required pursuant to this chapter shall occur 321
if the insured unemployment rate ("IUR") exceeds an average of 322
five and five-tenths percent (5.5%) for the three (3) consecutive 323
months ending on September 30th of the calendar year immediately 324
preceding the new rate year following such occurrence and shall 325
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ST: Health care and education shortage
assistance program; establish to help attract
professionals to work in certain counties.
remain suspended throughout the duration of that rate year. Such 326
suspension shall continue until such time as the three (3) 327
consecutive months ending on September 30th of the calendar year 328
preceding the next rate year that has an IUR of less than an 329
average of four and five-tenths percent (4.5%). Upon such 330
occurrence, reactivation shall be effective upon the first day of 331
the rate year following the event that lifts suspension and shall 332
be in effect for that year and shall continue until such time as a 333
subsequent suspension event as described in this chapter occurs. 334
(d) Notwithstanding any other provision contained 335
herein, contribution collections for the Mississippi Office of 336
Workforce Development Fund, Mississippi Works Fund and Mississippi 337
Workforce Enhancement Training Fund shall not be suspended, under 338
any circumstances, for tax rate year 2021, and the resulting 339
contribution rate of twenty one-hundredths percent (.20%) shall be 340
added to the employer's general and individual experience rate to 341
obtain the total unemployment insurance rate for 2021. 342
(4) All collections due or accrued prior to any suspension 343
of the Mississippi Workforce Enhancement Training Fund will be 344
collected based upon the law at the time the contributions 345
accrued, regardless of when they are actually collected. 346
SECTION 3. This act shall take effect and be in force from 347
and after July 1, 2026. 348