2026 Construction Training Assistance Fund; create and provide funding for.

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To: Workforce Development;
Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Bell (21st)

HOUSE BILL NO. 338
(As Passed the House)

AN ACT TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, 1
TO DEPOSIT A PORTION OF STATE SALES TAX REVENUE INTO THE 2026 2
CONSTRUCTION TRAINING ASSISTANCE FUND CREATED IN THIS ACT; TO 3
PROVIDE THAT THE MISSISSIPPI OFFICE OF WORKFORCE DEVELOPMENT SHALL 4
ESTABLISH A PROGRAM TO PROVIDE GRANTS TO ASSIST PUBLIC COMMUNITY 5
COLLEGES AND JUNIOR COLLEGES AND K-12 SCHOOL SYSTEMS IN PAYING 6
COSTS ASSOCIATED WITH PROVIDING CONSTRUCTION INDUSTRY RELATED 7
TRAINING FOR STUDENTS AND FOR PAYING THE COSTS CHARGED BY A 8
COMMUNITY COLLEGE OR JUNIOR COLLEGE FOR STUDENTS TO RECEIVE SUCH 9
TRAINING; TO PROVIDE AN APPLICATION PROCESS FOR COMMUNITY 10
COLLEGES, JUNIOR COLLEGES AND K-12 SCHOOL SYSTEMS THAT DESIRE TO 11
PARTICIPATE IN THE GRANT PROGRAM; TO CREATE THE "2026 CONSTRUCTION 12
TRAINING ASSISTANCE FUND" AS A SPECIAL FUND IN THE STATE TREASURY; 13
TO PROVIDE THAT MONIES IN THE FUND SHALL BE DISBURSED BY THE 14
MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY, UPON APPROPRIATION 15
BY THE LEGISLATURE, TO THE MISSISSIPPI OFFICE OF WORKFORCE 16
DEVELOPMENT TO USE FOR THE PURPOSE OF PROVIDING GRANTS AUTHORIZED 17
IN THIS ACT; AND FOR RELATED PURPOSES. 18
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 19
SECTION 1. Section 27-65-75, Mississippi Code of 1972, is 20
amended as follows: 21
27-65-75. On or before the fifteenth day of each month, the 22
revenue collected under the provisions of this chapter during the 23
preceding month shall be paid and distributed as follows: 24
(1) (a) On or before August 15, 1992, and each succeeding 25
month thereafter through July 15, 1993, eighteen percent (18%) of 26
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the total sales tax revenue collected during the preceding month 27
under the provisions of this chapter, except that collected under 28
the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 29
business activities within a municipal corporation shall be 30
allocated for distribution to the municipality and paid to the 31
municipal corporation. Except as otherwise provided in this 32
paragraph (a), on or before August 15, 1993, and each succeeding 33
month thereafter through August 15, 2025, eighteen and one-half 34
percent (18-1/2%) of the total sales tax revenue collected during 35
the preceding month under the provisions of this chapter, except 36
that collected under the provisions of Sections 27-65-15, 37
27-65-19(3), 27-65-21 and 27-65-24, on business activities within 38
a municipal corporation shall be allocated for distribution to the 39
municipality and paid to the municipal corporation. Except as 40
otherwise provided in this paragraph (a), on or before September 41
15, 2025, and each succeeding month thereafter, eighteen and 42
one-half percent (18.5%) of the total sales tax revenue collected 43
during the preceding month under this chapter, except that 44
collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 45
27-65-21 and 27-65-24, on business activities within a municipal 46
corporation shall be allocated for distribution and paid to the 47
municipal corporation. On or before September 15, 2025, and each 48
succeeding month thereafter, twenty-five and nine-tenths percent 49
(25.9%) of the total sales tax revenue collected during the 50
preceding month under Section 27-65-17(1)(n) on business 51
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activities within a municipal corporation shall be allocated for 52
distribution and paid to the municipal corporation. However, in 53
the event the State Auditor issues a certificate of noncompliance 54
pursuant to Section 21-35-31, the department shall withhold ten 55
percent (10%) of the allocations and payments to the municipality 56
that would otherwise be payable to the municipality under this 57
paragraph (a) until such time that the department receives written 58
notice of the cancellation of a certificate of noncompliance from 59
the State Auditor. 60
A municipal corporation, for the purpose of distributing the 61
tax under this subsection, shall mean and include all incorporated 62
cities, towns and villages. 63
Monies allocated for distribution and credited to a municipal 64
corporation under this paragraph may be pledged as security for a 65
loan if the distribution received by the municipal corporation is 66
otherwise authorized or required by law to be pledged as security 67
for such a loan. 68
In any county having a county seat that is not an 69
incorporated municipality, the distribution provided under this 70
subsection shall be made as though the county seat was an 71
incorporated municipality; however, the distribution to the 72
municipality shall be paid to the county treasury in which the 73
municipality is located, and those funds shall be used for road, 74
bridge and street construction or maintenance in the county. 75
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(b) On or before August 15, 2006, and each succeeding 76
month thereafter through August 15, 2025, eighteen and one-half 77
percent (18-1/2%) of the total sales tax revenue collected during 78
the preceding month under the provisions of this chapter, except 79
that collected under the provisions of Sections 27-65-15, 80
27-65-19(3) and 27-65-21, on business activities on the campus of 81
a state institution of higher learning or community or junior 82
college whose campus is not located within the corporate limits of 83
a municipality, shall be allocated for distribution to the state 84
institution of higher learning or community or junior college and 85
paid to the state institution of higher learning or community or 86
junior college. On or before September 15, 2025, and each 87
succeeding month thereafter, eighteen and one-half percent (18.5%) 88
of the total sales tax revenue collected during the preceding 89
month under this chapter, except that collected under Sections 90
27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business 91
activities on the campus of a state institution of higher learning 92
or community or junior college whose campus is not located within 93
the corporate limits of a municipality, shall be allocated for 94
distribution and paid to the state institution of higher learning 95
or community or junior college. On or before September 15, 2025, 96
and each succeeding month thereafter, twenty-five and nine-tenths 97
percent (25.9%) of the total sales tax revenue collected during 98
the preceding month under Section 27-65-17(1)(n) on business 99
activities on the campus of a state institution of higher learning 100
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or community or junior college whose campus is not located within 101
the corporate limits of a municipality, shall be allocated for 102
distribution and paid to the state institution of higher learning 103
or community or junior college. 104
(c) On or before August 15, 2018, and each succeeding 105
month thereafter until August 14, 2019, two percent (2%) of the 106
total sales tax revenue collected during the preceding month under 107
the provisions of this chapter, except that collected under the 108
provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 109
27-65-24, on business activities within the corporate limits of 110
the City of Jackson, Mississippi, shall be deposited into the 111
Capitol Complex Improvement District Project Fund created in 112
Section 29-5-215. On or before August 15, 2019, and each 113
succeeding month thereafter until August 14, 2020, four percent 114
(4%) of the total sales tax revenue collected during the preceding 115
month under the provisions of this chapter, except that collected 116
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 117
and 27-65-24, on business activities within the corporate limits 118
of the City of Jackson, Mississippi, shall be deposited into the 119
Capitol Complex Improvement District Project Fund created in 120
Section 29-5-215. On or before August 15, 2020, and each 121
succeeding month thereafter through July 15, 2023, six percent 122
(6%) of the total sales tax revenue collected during the preceding 123
month under the provisions of this chapter, except that collected 124
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 125
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and 27-65-24, on business activities within the corporate limits 126
of the City of Jackson, Mississippi, shall be deposited into the 127
Capitol Complex Improvement District Project Fund created in 128
Section 29-5-215. On or before August 15, 2023, and each 129
succeeding month thereafter through August 15, 2025, nine percent 130
(9%) of the total sales tax revenue collected during the preceding 131
month under the provisions of this chapter, except that collected 132
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 133
and 27-65-24, on business activities within the corporate limits 134
of the City of Jackson, Mississippi, shall be deposited into the 135
Capitol Complex Improvement District Project Fund created in 136
Section 29-5-215. On or before September 15, 2025, and each 137
succeeding month thereafter, nine percent (9%) of the total sales 138
tax revenue collected during the preceding month under this 139
chapter, except that collected under Sections 27-65-15, 140
27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business 141
activities within the corporate limits of the City of Jackson, 142
Mississippi, shall be deposited into the Capitol Complex 143
Improvement District Project Fund created in Section 27-5-215. On 144
or before September 15, 2025, and each succeeding month 145
thereafter, twelve and six-tenths percent (12.6%) of the total 146
sales tax revenue collected during the preceding month under 147
Section 27-65-17(1)(n) on business activities within the corporate 148
limits of the City of Jackson, Mississippi, shall be deposited 149
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into the Capitol Complex Improvement District Project Fund created 150
in Section 27-5-215. 151
(d) (i) Except as otherwise provided in this paragraph 152
(d), on or before the fifteenth day of the month that the 153
diversion authorized by this section begins, and each succeeding 154
month thereafter, eighteen and one-half percent (18-1/2%) of the 155
total sales tax revenue collected during the preceding month under 156
the provisions of this chapter, except that collected under the 157
provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 158
business activities within a redevelopment project area developed 159
under a redevelopment plan adopted under the Tax Increment 160
Financing Act (Section 21-45-1 et seq.) shall be allocated for 161
distribution to the county in which the project area is located 162
if: 163
1. The county: 164
a. Borders on the Mississippi Sound and 165
the State of Alabama, or 166
b. Is Harrison County, Mississippi, and 167
the project area is within a radius of two (2) miles from the 168
intersection of Interstate 10 and Menge Avenue; 169
2. The county has issued bonds under Section 170
21-45-9 to finance all or a portion of a redevelopment project in 171
the redevelopment project area; 172
3. Any debt service for the indebtedness 173
incurred is outstanding; and 174
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4. A development with a value of Ten Million 175
Dollars ($10,000,000.00) or more is, or will be, located in the 176
redevelopment area. 177
(ii) For a county that is eligible to receive 178
funds under this paragraph (d), as determined by the department 179
under this paragraph (d), from and after September 15, 2025, and 180
each succeeding month thereafter, eighteen and one-half percent 181
(18.5%) of the total sales tax revenue collected during the 182
preceding month under this chapter, except that collected under 183
Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on 184
business activities within a redevelopment project area developed 185
under a redevelopment plan adopted under the Tax Increment 186
Financing Act (Section 21-45-1 et seq.) shall be allocated for 187
distribution to the county in which the project is located, and 188
twenty-five and nine-tenths percent (25.9%) of the total sales tax 189
revenue collected during the preceding month under Section 190
27-65-17(1)(n) shall be allocated for distribution to that county. 191
(iii) Before any sales tax revenue may be 192
allocated for distribution to a county under this paragraph (d), 193
the county shall certify to the Department of Revenue that the 194
requirements of this paragraph (d) have been met, the amount of 195
bonded indebtedness that has been incurred by the county for the 196
redevelopment project and the expected date the indebtedness 197
incurred by the county will be satisfied. 198
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(iv) The diversion of sales tax revenue authorized 199
by this paragraph (d) shall begin the month following the month in 200
which the Department of Revenue determines that the requirements 201
of this paragraph (d) have been met. The diversion shall end the 202
month the indebtedness incurred by the county is satisfied. All 203
revenue received by the county under this paragraph (d) shall be 204
deposited in the fund required to be created in the tax increment 205
financing plan under Section 21-45-11 and be utilized solely to 206
satisfy the indebtedness incurred by the county. 207
(2) On or before September 15, 1987, and each succeeding 208
month thereafter, from the revenue collected under this chapter 209
during the preceding month, One Million One Hundred Twenty-five 210
Thousand Dollars ($1,125,000.00) shall be allocated for 211
distribution to municipal corporations as defined under subsection 212
(1) of this section in the proportion that the number of gallons 213
of gasoline and diesel fuel sold by distributors to consumers and 214
retailers in each such municipality during the preceding fiscal 215
year bears to the total gallons of gasoline and diesel fuel sold 216
by distributors to consumers and retailers in municipalities 217
statewide during the preceding fiscal year. The Department of 218
Revenue shall require all distributors of gasoline and diesel fuel 219
to report to the department monthly the total number of gallons of 220
gasoline and diesel fuel sold by them to consumers and retailers 221
in each municipality during the preceding month. The Department 222
of Revenue shall have the authority to promulgate such rules and 223
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regulations as is necessary to determine the number of gallons of 224
gasoline and diesel fuel sold by distributors to consumers and 225
retailers in each municipality. In determining the percentage 226
allocation of funds under this subsection for the fiscal year 227
beginning July 1, 1987, and ending June 30, 1988, the Department 228
of Revenue may consider gallons of gasoline and diesel fuel sold 229
for a period of less than one (1) fiscal year. For the purposes 230
of this subsection, the term "fiscal year" means the fiscal year 231
beginning July 1 of a year. 232
(3) On or before September 15, 1987, and on or before the 233
fifteenth day of each succeeding month, until the date specified 234
in Section 65-39-35, the proceeds derived from contractors' taxes 235
levied under Section 27-65-21 on contracts for the construction or 236
reconstruction of highways designated under the highway program 237
created under Section 65-3-97 shall, except as otherwise provided 238
in Section 31-17-127, be deposited into the State Treasury to the 239
credit of the State Highway Fund to be used to fund that highway 240
program. The Mississippi Department of Transportation shall 241
provide to the Department of Revenue such information as is 242
necessary to determine the amount of proceeds to be distributed 243
under this subsection. 244
(4) On or before August 15, 1994, and on or before the 245
fifteenth day of each succeeding month through July 15, 1999, from 246
the proceeds of gasoline, diesel fuel or kerosene taxes as 247
provided in Section 27-5-101(a)(ii)1, Four Million Dollars 248
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($4,000,000.00) shall be deposited in the State Treasury to the 249
credit of a special fund designated as the "State Aid Road Fund," 250
created by Section 65-9-17. On or before August 15, 1999, and on 251
or before the fifteenth day of each succeeding month through 252
August 15, 2026, from the total amount of the proceeds of 253
gasoline, diesel fuel or kerosene taxes apportioned by Section 254
27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an 255
amount equal to twenty-three and one-fourth percent (23-1/4%) of 256
those funds, whichever is the greater amount, shall be deposited 257
in the State Treasury to the credit of the "State Aid Road Fund," 258
created by Section 65-9-17. After August 15, 2025, from the total 259
amount of the proceeds of gasoline, diesel fuel or kerosene taxes 260
apportioned by Section 27-5-101(a)(ii)1 and (iii), Five Million 261
Dollars ($5,000,000.00) or an amount equal to twenty-three and 262
one-fourth percent (23-1/4%) of those funds, whichever is greater, 263
shall be deposited in the State Treasury to the credit of the 264
"State Aid Road Fund" on or before September 15, 2025, and on or 265
before the fifteenth day of each succeeding month through August 266
15, 2026, and Six Million Five Hundred Thousand Dollars 267
($6,500,000.00) or an amount equal to twenty-three and one-fourth 268
percent (23-1/4%) of those funds, whichever is greater, shall be 269
deposited in the State Treasury to the credit of the "State Aid 270
Road Fund" on or before September 15, 2026, and on or before the 271
fifteenth day of each succeeding month through August 15, 2027, 272
and Eight Million Dollars ($8,000,000.00) or an amount equal to 273
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twenty-three and one-fourth percent (23-1/4%) of those funds, 274
whichever is greater, shall be deposited in the State Treasury to 275
the credit of the "State Aid Road Fund" on or before September 15, 276
2027, and on or before the fifteenth day of each succeeding month. 277
From the amount of taxes paid into the special fund under this 278
subsection and subsection (9) of this section, there shall be 279
first deducted and paid the amount necessary to pay the expenses 280
of the Office of State Aid Road Construction, as authorized by the 281
Legislature for all other general and special fund agencies. The 282
remainder of the funds shall be allocated monthly to the several 283
counties in accordance with the following formula: 284
(a) One-third (1/3) shall be allocated to all counties 285
in equal shares; 286
(b) One-third (1/3) shall be allocated to counties 287
based on the proportion that the total number of rural road miles 288
in a county bears to the total number of rural road miles in all 289
counties of the state; and 290
(c) One-third (1/3) shall be allocated to counties 291
based on the proportion that the rural population of the county 292
bears to the total rural population in all counties of the state, 293
according to the latest federal decennial census. 294
For the purposes of this subsection, the term "gasoline, 295
diesel fuel or kerosene taxes" means such taxes as defined in 296
paragraph (f) of Section 27-5-101. 297
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The amount of funds allocated to any county under this 298
subsection for any fiscal year after fiscal year 1994 shall not be 299
less than the amount allocated to the county for fiscal year 1994. 300
Any reference in the general laws of this state or the 301
Mississippi Code of 1972 to Section 27-5-105 shall mean and be 302
construed to refer and apply to subsection (4) of Section 303
27-65-75. 304
(5) On or before August 15, 2024, and each succeeding month 305
thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred 306
Sixty-six Dollars ($1,666,666.00) shall be paid into the special 307
fund known as the Education Enhancement Fund created and existing 308
under the provisions of Section 37-61-33. 309
(6) An amount each month beginning August 15, 1983, through 310
November 15, 1986, as specified in Section 6, Chapter 542, Laws of 311
1983, shall be paid into the special fund known as the 312
Correctional Facilities Construction Fund created in Section 6, 313
Chapter 542, Laws of 1983. 314
(7) On or before August 15, 1992, and each succeeding month 315
thereafter through July 15, 2000, two and two hundred sixty-six 316
one-thousandths percent (2.266%) of the total sales tax revenue 317
collected during the preceding month under the provisions of this 318
chapter, except that collected under the provisions of Section 319
27-65-17(2), shall be deposited by the department into the School 320
Ad Valorem Tax Reduction Fund created under Section 37-61-35. On 321
or before August 15, 2000, and each succeeding month thereafter 322
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through August 15, 2025, two and two hundred sixty-six 323
one-thousandths percent (2.266%) of the total sales tax revenue 324
collected during the preceding month under the provisions of this 325
chapter, except that collected under the provisions of Section 326
27-65-17(2), shall be deposited into the School Ad Valorem Tax 327
Reduction Fund created under Section 37-61-35 until such time that 328
the total amount deposited into the fund during a fiscal year 329
equals Forty-two Million Dollars ($42,000,000.00). Thereafter, 330
the amounts diverted under this subsection (7) during the fiscal 331
year in excess of Forty-two Million Dollars ($42,000,000.00) shall 332
be deposited into the Education Enhancement Fund created under 333
Section 37-61-33 for appropriation by the Legislature as other 334
education needs and shall not be subject to the percentage 335
appropriation requirements set forth in Section 37-61-33. On or 336
before September 15, 2025, and each succeeding month thereafter, 337
two and two hundred sixty-six one-thousandths percent (2.266%) of 338
the total sales tax revenue collected during the preceding month 339
under this chapter, except that collected under Section 340
27-65-17(1)(n) and (2), and three and seventeen one-hundredths 341
percent (3.17%) of the total sales tax revenue collected during 342
the preceding month under Section 27-65-17(1)(n), shall be 343
deposited into the School Ad Valorem Tax Reduction Fund created 344
under Section 37-61-35 until such time that the total amount 345
deposited into the fund during a fiscal year equals Forty-two 346
Million Dollars ($42,000,000.00). Thereafter, the amounts 347
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diverted under this subsection (7) during the fiscal year in 348
excess of Forty-two Million Dollars ($42,000,000.00) shall be 349
deposited into the Education Enhancement Fund created under 350
Section 37-61-33 for appropriation by the Legislature as other 351
education needs and shall not be subject to the percentage 352
appropriation requirements set forth in Section 37-61-33. 353
(8) On or before August 15, 1992, and each succeeding month 354
thereafter through August 15, 2025, nine and seventy-three 355
one-thousandths percent (9.073%) of the total sales tax revenue 356
collected during the preceding month under the provisions of this 357
chapter, except that collected under the provisions of Section 358
27-65-17(2), shall be deposited into the Education Enhancement 359
Fund created under Section 37-61-33. On or before September 15, 360
2025, and each succeeding month thereafter, nine and seventy-three 361
one-thousandths percent (9.073%) of the total sales tax revenue 362
collected during the preceding month under this chapter, except 363
that collected under Section 27-65-17(1)(n) and (2), and twelve 364
and seven-tenths percent (12.7%) of the total sales tax revenue 365
collected during the preceding month under Section 27-65-17(1)(n), 366
shall be deposited into the Education Enhancement Fund created 367
under Section 37-61-33. 368
(9) On or before August 15, 1994, and each succeeding month 369
thereafter, from the revenue collected under this chapter during 370
the preceding month, Two Hundred Fifty Thousand Dollars 371
($250,000.00) shall be paid into the State Aid Road Fund. 372
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(10) On or before August 15, 1994, and each succeeding month 373
thereafter through August 15, 1995, from the revenue collected 374
under this chapter during the preceding month, Two Million Dollars 375
($2,000,000.00) shall be deposited into the Motor Vehicle Ad 376
Valorem Tax Reduction Fund established in Section 27-51-105. 377
(11) Notwithstanding any other provision of this section to 378
the contrary, on or before February 15, 1995, and each succeeding 379
month thereafter, the sales tax revenue collected during the 380
preceding month under the provisions of Section 27-65-17(2) and 381
the corresponding levy in Section 27-65-23 on the rental or lease 382
of private carriers of passengers and light carriers of property 383
as defined in Section 27-51-101 shall be deposited, without 384
diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund 385
established in Section 27-51-105. 386
(12) Notwithstanding any other provision of this section to 387
the contrary, on or before August 15, 1995, and each succeeding 388
month thereafter, the sales tax revenue collected during the 389
preceding month under the provisions of Section 27-65-17(1) on 390
retail sales of private carriers of passengers and light carriers 391
of property, as defined in Section 27-51-101 and the corresponding 392
levy in Section 27-65-23 on the rental or lease of these vehicles, 393
shall be deposited, after diversion, into the Motor Vehicle Ad 394
Valorem Tax Reduction Fund established in Section 27-51-105. 395
(13) On or before July 15, 1994, and on or before the 396
fifteenth day of each succeeding month thereafter, that portion of 397
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the avails of the tax imposed in Section 27-65-22 that is derived 398
from activities held on the Mississippi State Fairgrounds Complex 399
shall be paid into a special fund that is created in the State 400
Treasury and shall be expended upon legislative appropriation 401
solely to defray the costs of repairs and renovation at the Trade 402
Mart and Coliseum. 403
(14) On or before August 15, 1998, and each succeeding month 404
thereafter through July 15, 2005, that portion of the avails of 405
the tax imposed in Section 27-65-23 that is derived from sales by 406
cotton compresses or cotton warehouses and that would otherwise be 407
paid into the General Fund shall be deposited in an amount not to 408
exceed Two Million Dollars ($2,000,000.00) into the special fund 409
created under Section 69-37-39. On or before August 15, 2007, and 410
each succeeding month thereafter through July 15, 2010, that 411
portion of the avails of the tax imposed in Section 27-65-23 that 412
is derived from sales by cotton compresses or cotton warehouses 413
and that would otherwise be paid into the General Fund shall be 414
deposited in an amount not to exceed Two Million Dollars 415
($2,000,000.00) into the special fund created under Section 416
69-37-39 until all debts or other obligations incurred by the 417
Certified Cotton Growers Organization under the Mississippi Boll 418
Weevil Management Act before January 1, 2007, are satisfied in 419
full. On or before August 15, 2010, and each succeeding month 420
thereafter through July 15, 2011, fifty percent (50%) of that 421
portion of the avails of the tax imposed in Section 27-65-23 that 422
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is derived from sales by cotton compresses or cotton warehouses 423
and that would otherwise be paid into the General Fund shall be 424
deposited into the special fund created under Section 69-37-39 425
until such time that the total amount deposited into the fund 426
during a fiscal year equals One Million Dollars ($1,000,000.00). 427
On or before August 15, 2011, and each succeeding month 428
thereafter, that portion of the avails of the tax imposed in 429
Section 27-65-23 that is derived from sales by cotton compresses 430
or cotton warehouses and that would otherwise be paid into the 431
General Fund shall be deposited into the special fund created 432
under Section 69-37-39 until such time that the total amount 433
deposited into the fund during a fiscal year equals One Million 434
Dollars ($1,000,000.00). 435
(15) Notwithstanding any other provision of this section to 436
the contrary, on or before September 15, 2000, and each succeeding 437
month thereafter, the sales tax revenue collected during the 438
preceding month under the provisions of Section 439
27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, 440
without diversion, into the Telecommunications Ad Valorem Tax 441
Reduction Fund established in Section 27-38-7. 442
(16) (a) On or before August 15, 2000, and each succeeding 443
month thereafter, the sales tax revenue collected during the 444
preceding month under the provisions of this chapter on the gross 445
proceeds of sales of a project as defined in Section 57-30-1 shall 446
be deposited, after all diversions except the diversion provided 447
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for in subsection (1) of this section, into the Sales Tax 448
Incentive Fund created in Section 57-30-3. 449
(b) On or before August 15, 2007, and each succeeding 450
month thereafter, eighty percent (80%) of the sales tax revenue 451
collected during the preceding month under the provisions of this 452
chapter from the operation of a tourism project under the 453
provisions of Sections 57-26-1 through 57-26-5, shall be 454
deposited, after the diversions required in subsections (7) and 455
(8) of this section, into the Tourism Project Sales Tax Incentive 456
Fund created in Section 57-26-3. 457
(17) Notwithstanding any other provision of this section to 458
the contrary, on or before April 15, 2002, and each succeeding 459
month thereafter, the sales tax revenue collected during the 460
preceding month under Section 27-65-23 on sales of parking 461
services of parking garages and lots at airports shall be 462
deposited, without diversion, into the special fund created under 463
Section 27-5-101(d). 464
(18) [Repealed] 465
(19) (a) On or before August 15, 2005, and each succeeding 466
month thereafter, the sales tax revenue collected during the 467
preceding month under the provisions of this chapter on the gross 468
proceeds of sales of a business enterprise located within a 469
redevelopment project area under the provisions of Sections 470
57-91-1 through 57-91-11, and the revenue collected on the gross 471
proceeds of sales from sales made to a business enterprise located 472
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in a redevelopment project area under the provisions of Sections 473
57-91-1 through 57-91-11 (provided that such sales made to a 474
business enterprise are made on the premises of the business 475
enterprise), shall, except as otherwise provided in this 476
subsection (19), be deposited, after all diversions, into the 477
Redevelopment Project Incentive Fund as created in Section 478
57-91-9. 479
(b) For a municipality participating in the Economic 480
Redevelopment Act created in Sections 57-91-1 through 57-91-11, 481
the diversion provided for in subsection (1) of this section 482
attributable to the gross proceeds of sales of a business 483
enterprise located within a redevelopment project area under the 484
provisions of Sections 57-91-1 through 57-91-11, and attributable 485
to the gross proceeds of sales from sales made to a business 486
enterprise located in a redevelopment project area under the 487
provisions of Sections 57-91-1 through 57-91-11 (provided that 488
such sales made to a business enterprise are made on the premises 489
of the business enterprise), shall be deposited into the 490
Redevelopment Project Incentive Fund as created in Section 491
57-91-9, as follows: 492
(i) For the first six (6) years in which payments 493
are made to a developer from the Redevelopment Project Incentive 494
Fund, one hundred percent (100%) of the diversion shall be 495
deposited into the fund; 496
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(ii) For the seventh year in which such payments 497
are made to a developer from the Redevelopment Project Incentive 498
Fund, eighty percent (80%) of the diversion shall be deposited 499
into the fund; 500
(iii) For the eighth year in which such payments 501
are made to a developer from the Redevelopment Project Incentive 502
Fund, seventy percent (70%) of the diversion shall be deposited 503
into the fund; 504
(iv) For the ninth year in which such payments are 505
made to a developer from the Redevelopment Project Incentive Fund, 506
sixty percent (60%) of the diversion shall be deposited into the 507
fund; and 508
(v) For the tenth year in which such payments are 509
made to a developer from the Redevelopment Project Incentive Fund, 510
fifty percent (50%) of the funds shall be deposited into the fund. 511
(20) On or before January 15, 2007, and each succeeding 512
month thereafter, eighty percent (80%) of the sales tax revenue 513
collected during the preceding month under the provisions of this 514
chapter from the operation of a tourism project under the 515
provisions of Sections 57-28-1 through 57-28-5 shall be deposited, 516
after the diversions required in subsections (7) and (8) of this 517
section, into the Tourism Sales Tax Incentive Fund created in 518
Section 57-28-3. 519
(21) (a) On or before April 15, 2007, and each succeeding 520
month thereafter through June 15, 2013, One Hundred Fifty Thousand 521
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Dollars ($150,000.00) of the sales tax revenue collected during 522
the preceding month under the provisions of this chapter shall be 523
deposited into the MMEIA Tax Incentive Fund created in Section 524
57-101-3. 525
(b) On or before July 15, 2013, and each succeeding 526
month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) 527
of the sales tax revenue collected during the preceding month 528
under the provisions of this chapter shall be deposited into the 529
Mississippi Development Authority Job Training Grant Fund created 530
in Section 57-1-451. 531
(22) On or before June 1, 2024, and each succeeding month 532
thereafter until December 31, 2057, an amount determined annually 533
by the Mississippi Development Authority of the sales tax revenue 534
collected during the preceding month under the provisions of this 535
chapter shall be deposited into the MMEIA Tax Incentive Fund 536
created in Section 57-125-3. This amount shall be based on 537
estimated payments due within the upcoming year to construction 538
contractors pursuant to construction contracts subject to the tax 539
imposed by Section 27-65-21 for construction to be performed on 540
the project site of a project defined under Section 541
57-75-5(f)(xxxiii) for the coming year. 542
(23) Notwithstanding any other provision of this section to 543
the contrary, on or before August 15, 2009, and each succeeding 544
month thereafter, the sales tax revenue collected during the 545
preceding month under the provisions of Section 27-65-201 shall be 546
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deposited, without diversion, into the Motor Vehicle Ad Valorem 547
Tax Reduction Fund established in Section 27-51-105. 548
(24) (a) On or before August 15, 2019, and each month 549
thereafter through July 15, 2020, one percent (1%) of the total 550
sales tax revenue collected during the preceding month from 551
restaurants and hotels shall be allocated for distribution to the 552
Mississippi Development Authority Tourism Advertising Fund 553
established under Section 57-1-64, to be used exclusively for the 554
purpose stated therein. On or before August 15, 2020, and each 555
month thereafter through July 15, 2021, two percent (2%) of the 556
total sales tax revenue collected during the preceding month from 557
restaurants and hotels shall be allocated for distribution to the 558
Mississippi Development Authority Tourism Advertising Fund 559
established under Section 57-1-64, to be used exclusively for the 560
purpose stated therein. On or before August 15, 2021, and each 561
month thereafter, three percent (3%) of the total sales tax 562
revenue collected during the preceding month from restaurants and 563
hotels shall be allocated for distribution to the Mississippi 564
Development Authority Tourism Advertising Fund established under 565
Section 57-1-64, to be used exclusively for the purpose stated 566
therein. The revenue diverted pursuant to this subsection shall 567
not be available for expenditure until February 1, 2020. 568
(b) The Joint Legislative Committee on Performance 569
Evaluation and Expenditure Review (PEER) must provide an annual 570
report to the Legislature indicating the amount of funds deposited 571
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into the Mississippi Development Authority Tourism Advertising 572
Fund established under Section 57-1-64, and a detailed record of 573
how the funds are spent. 574
(25) On or before September 15, 2026, and each succeeding 575
month thereafter, two and seventy-five one-hundredths percent 576
(2.75%) of the total sales tax revenue collected during the 577
preceding month under the provisions of Section 27-65-21 shall be 578
deposited, after diversion, into the 2026 Construction Training 579
Assistance Fund created in Section 2 of this act. 580
( * * *26) The remainder of the amounts collected under the 581
provisions of this chapter shall be paid into the State Treasury 582
to the credit of the General Fund. 583
( * * *27) (a) It shall be the duty of the municipal 584
officials of any municipality that expands its limits, or of any 585
community that incorporates as a municipality, to notify the 586
commissioner of that action thirty (30) days before the effective 587
date. Failure to so notify the commissioner shall cause the 588
municipality to forfeit the revenue that it would have been 589
entitled to receive during this period of time when the 590
commissioner had no knowledge of the action. 591
(b) (i) Except as otherwise provided in subparagraph 592
(ii) of this paragraph, if any funds have been erroneously 593
disbursed to any municipality or any overpayment of tax is 594
recovered by the taxpayer, the commissioner may make correction 595
and adjust the error or overpayment with the municipality by 596
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withholding the necessary funds from any later payment to be made 597
to the municipality. 598
(ii) Subject to the provisions of Sections 599
27-65-51 and 27-65-53, if any funds have been erroneously 600
disbursed to a municipality under subsection (1) of this section 601
for a period of three (3) years or more, the maximum amount that 602
may be recovered or withheld from the municipality is the total 603
amount of funds erroneously disbursed for a period of three (3) 604
years beginning with the date of the first erroneous disbursement. 605
However, if during such period, a municipality provides written 606
notice to the Department of Revenue indicating the erroneous 607
disbursement of funds, then the maximum amount that may be 608
recovered or withheld from the municipality is the total amount of 609
funds erroneously disbursed for a period of one (1) year beginning 610
with the date of the first erroneous disbursement. 611
SECTION 2. (1) (a) The Mississippi Office of Workforce 612
Development shall establish a program to provide grants to assist 613
public community colleges and junior colleges and K-12 school 614
systems in paying costs associated with providing construction 615
industry related training for students and for paying the costs 616
and/or fees charged or assessed by a public community college or 617
junior college for students to receive such training. 618
(b) A public community college, junior college or K-12 619
school system or other entity that facilitates construction 620
industry training desiring assistance under the grant program 621
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established under this section must submit an application to the 622
Mississippi Office of Workforce Development. The application must 623
contain: 624
(i) A description of the purposes for which a 625
grant is requested including at least: 626
1. The type of training to be provided, 627
2. The duration of the training to be 628
provided, 629
3. The number of students to be trained, and 630
4. The costs to be incurred by the applicant 631
in providing the training; 632
(ii) If the applicant is a community college or 633
junior college, the costs and/or fees the community college or 634
junior college would charge or assess for a student to receive the 635
training; 636
(iii) The amount of grant funds requested; and 637
(iv) Any other information requested by the 638
Mississippi Office of Workforce Development. 639
(c) The Mississippi Office of Workforce Development 640
shall review such application and determine whether the applicant 641
is eligible to participate in the grant program. If the 642
Mississippi Office of Workforce Development approves the applicant 643
for participation in the grant program, the office shall issue a 644
certificate of participation to the applicant designating the 645
applicant as eligible to participate in the program. The 646
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ST: 2026 Construction Training Assistance Fund;
create and provide funding for.
individual community and junior colleges shall be the primary 647
entity to facilitate construction industry training. 648
(2) There is created in the State Treasury a special fund to 649
be designated as the "2026 Construction Training Assistance Fund", 650
which shall consist of funds deposited therein under Section 651
27-69-75(25), Mississippi Code of 1972, and funds from any other 652
source designated for deposit into such fund. The fund shall be 653
maintained by the State Treasurer as a separate and special fund, 654
separate and apart from the General Fund of the state. Unexpended 655
amounts remaining in the fund at the end of a fiscal year shall 656
not lapse into the State General Fund, and any investment earnings 657
or interest earned on amounts in the fund shall be deposited to 658
the credit of the fund. Monies in the fund shall be disbursed by 659
the Mississippi Department of Employment Security, upon 660
appropriation by the Legislature, to the Mississippi Office of 661
Workforce Development to use for the purpose of providing grants 662
under this section. 663
SECTION 3. This act shall take effect and be in force from 664
and after July 1, 2026. 665