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To: Insurance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Byrd
HOUSE BILL NO. 1526
AN ACT TO PROHIBIT MANDATORY FIRE APPARATUS RETIREMENT BASED 1
SOLELY ON AGE WHEN CONDITION, TESTING AND MAINTENANCE CRITERIA ARE 2
SATISFIED; TO BRING FORWARD SECTION 83-1-33, MISSISSIPPI CODE OF 3
1972, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED 4
PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. (1) Notwithstanding any provision of law or rule 7
to the contrary, a county, municipality or fire protection 8
district may not be required by state regulation, local ordinance 9
or fire rating mandate to replace or retire solely on the basis of 10
the calendar age of the apparatus, if the apparatus: 11
(a) Has passed all required safety inspections, 12
mechanical evaluations, performance testing, pump and ladder 13
testing, if applicable, in accordance with NFPA 1911, NFPA 1900, 14
and any applicable Mississippi State Rating Bureau standards; 15
(b) Has been maintained and serviced in full compliance 16
with manufacturer specifications and documented maintenance 17
records; and 18
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(c) Does not possess known structural, mechanical or 19
operational defects rendering the apparatus unsafe or materially 20
deficient in firefighting capability. 21
(2) A recommendation by the Mississippi State Rating Bureau 22
or its designees that a fire apparatus be replaced must be based 23
on objective test results, engineering analyses, or documented 24
mechanical failure and not on chronological age. 25
(3) This section may not be deemed to prevent a political 26
subdivision from voluntarily replacing fire apparatus earlier than 27
what testing and maintenance would require, and a penalty, 28
deduction or rating downgrade may not be imposed solely on the 29
basis that the apparatus has reached a certain age. 30
SECTION 2. Section 83-1-33, Mississippi Code of 1972, is 31
brought forward as follows: 32
83-1-33. When the insurance commissioner shall elect to 33
audit, examine, or inspect the books, records, papers, invoices, 34
memoranda, or other data of a taxpayer at his principal place of 35
business outside this state, he shall designate, in writing, his 36
agent or agents, employee or employees, to make the audit, 37
examination, or inspection at the principal place of business of 38
the taxpayer, and shall state the kind of tax for which the audit, 39
examination, or inspection is thereby made. 40
In regard to inspection made by the commissioner of insurance 41
the cost thereof, to include only the actual expenses involved to 42
be determined after audit, examination, or inspection has been 43
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made, shall be paid by the taxpayer. The commissioner shall first 44
approve the account or cost of such examination and determine to 45
his satisfaction that it is reasonable, and that there are charged 46
only the direct expenses involved in making the audit, 47
examination, or inspection. He shall then pay, from the support 48
funds authorized by the legislative act to be used by him in the 49
administration of the duties of his office, to the agent or 50
agents, employee or employees who made the audit, examination, or 51
inspection, his, or their, itemized expense accounts. Then a 52
detailed itemized statement of the expenses or cost of such audit, 53
examination, or inspection shall be rendered the taxpayer. If such 54
is done, the taxpayer shall be directed to pay the cost thereby 55
set out as a refund into the treasury of the State of Mississippi 56
to the credit of the support fund account of the officer who made 57
the audit, examination, or inspection; and the treasurer's receipt 58
shall be mailed to the taxpayer. 59
The charge for or cost of any audit, examination, or 60
inspection of the books, records, papers, invoices, memoranda, or 61
other data made by the commissioner of insurance at the principal 62
place of business outside this state of any taxpayer, and made 63
under the provisions of any of the tax laws shall become a 64
liability of the taxpayer to the State of Mississippi, collectible 65
in the same manner as is the tax imposed by the tax law under 66
which the audit, examination, or inspection has been made. 67
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ST: Fire apparatus; prohibit mandatory
retirement based solely on the equipment's age.
SECTION 3. This act shall take effect and be in force from 68
and after July 1, 2026. 69