Income tax; revise provisions regarding tax credit for employers providing child care for employees.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Bell (21st)

HOUSE BILL NO. 4058

AN ACT TO AMEND SECTION 57-73-23, MISSISSIPPI CODE OF 1972, 1
WHICH AUTHORIZES AN INCOME TAX CREDIT FOR EMPLOYERS PROVIDING 2
DEPENDENT CARE FOR EMPLOYEES DURING WORK HOURS AND FOR EMPLOYERS 3
THAT PROVIDE A CHILD CARE STIPEND TO BE USED FOR CHILD CARE DURING 4
EMPLOYEES' WORK HOURS, TO REDUCE THE AMOUNT OF THE REQUIRED 5
STIPEND AND TO PROVIDE FOR THE STIPEND TO BE FOR DIRECT PAYMENTS 6
TO A LICENSED OR REGISTERED ENTITY PROVIDING DEPENDENT CHILD CARE; 7
TO PROVIDE THAT THE TAX CREDIT ALLOWED MAY NOT EXCEED $3,000.00 8
PER YEAR FOR EACH CHILD OF A PARTICIPATING EMPLOYEE; TO BRING 9
FORWARD SECTION 37-153-7, MISSISSIPPI CODE OF 1972, WHICH CREATES 10
THE MISSISSIPPI OFFICE OF WORKFORCE DEVELOPMENT AND THE 11
MISSISSIPPI STATE WORKFORCE INVESTMENT BOARD, FOR THE PURPOSES OF 12
POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. 13
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 14
SECTION 1. Section 57-73-23, Mississippi Code of 1972, is 15
amended as follows: 16
57-73-23. (1) A fifty percent (50%) income tax credit shall 17
be granted to any employer providing dependent care for employees 18
during the employee's work hours, and to any employer who provides 19
a child care stipend of at least * * * Two Thousand Dollars 20
($2,000.00) per child for direct payments made to a licensed or 21
registered entity providing dependent child care in the State of 22
Mississippi for an employee's children during the employee's work 23
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hours. The credit allowed may not exceed Three Thousand Dollars 24
($3,000.000) per year for each child of a participating employee. 25
(2) In order for an employer who provides a child care 26
stipend under this section to be eligible for the tax credit, the 27
employer shall certify to the Department of Revenue: 28
(a) The names of the employees on whose behalf the 29
stipend is paid; * * * 30
(b) The amount of the stipend paid on behalf of each of 31
those employees; 32
(c) The licensed or registered entity receiving the 33
child care stipend from the employer on behalf of the employee, 34
including the entity's federal identification number and license 35
and registration number as listed on the State Department of 36
Health Registry; and 37
(d) Such other information as may be required by the 38
Department of Revenue to ensure that credits under this section 39
are granted only to employers who provide stipends to a licensed 40
or registered entity providing dependent care in the State of 41
Mississippi for an employee's children during the employee's work 42
hours. 43
(3) For an employer contracting with a licensed or 44
registered entity to provide dependent care for its employees 45
during the employee's work hours, the credit is applied to the net 46
cost of any contract executed by the employer for another entity 47
to provide dependent care; or, if the employer elects to provide 48
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dependent care itself, the credit is applied to expenses of 49
dependent care staff, learning and recreational materials and 50
equipment, and the construction and maintenance of a facility; or, 51
if the employer elects to provide a child care stipend to a 52
licensed or registered entity providing dependent care in the 53
State of Mississippi for the employee's children during the 54
employee's work hours, the credit is applied to the amount of the 55
stipend provided. Additional eligible expenses include net costs 56
assumed by the employer which increase the quality, availability 57
and affordability of dependent care in the community used by 58
employees during the employee's work hours. This cost is net of 59
any reimbursement. A deduction shall not be allowed for any 60
expenses which serve as the basis for an income tax credit. The 61
credits allowed under this section shall not be used by any 62
business enterprise or corporation other than the business 63
enterprise actually qualifying for the credits. 64
Credit may be carried forward for the five (5) successive 65
years if the amount allowable as credit exceeds income tax 66
liability in a tax year; however, thereafter, if the amount 67
allowable as a credit exceeds the tax liability, the amount of 68
excess shall not be refundable or carried forward to any other 69
taxable year. 70
The facility must have an average daily enrollment for the 71
taxable year of no less than six (6) children who are twelve (12) 72
years of age or less and be licensed according to the regulations 73
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governing licensure of child care facilities in Mississippi; or 74
must serve five (5) or fewer children and/or elderly adults in a 75
family child care/elder care home approved by the Department of 76
Health for participation in the United States Department of 77
Agriculture child and adult nutrition program; or must serve 78
children over twelve (12) years of age but less than eighteen (18) 79
years of age in either a community-based facility or a facility at 80
the employment site; or must serve adult relatives of employees in 81
either a community-based elder care facility or a facility at the 82
employment site; or must serve children or adult dependents having 83
physical, emotional or mental disabilities in either a 84
community-based facility or a facility at the employment site. 85
Employers * * * shall be certified as eligible for the tax 86
credit * * * if the facility is licensed or registered with the 87
State Department of Health for programs serving children twelve 88
(12) years of age or younger and for programs serving elderly 89
adults and by the Department of Revenue for programs serving other 90
dependents older than twelve (12) years of age at the time of the 91
direct payment to that facility. 92
SECTION 2. Section 37-153-7, Mississippi Code of 1972, is 93
brought forward as follows: 94
37-153-7. (1) There is created the Mississippi Office of 95
Workforce Development and the Mississippi State Workforce 96
Investment Board, which shall serve as the advisory board for the 97
office. The Mississippi State Workforce Investment Board shall be 98
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composed of thirty-one (31) voting members, of which a majority 99
shall be representatives of business and industry in accordance 100
with the federal Workforce Innovation and Opportunity Act, or any 101
successive acts. 102
(2) The members of the State Workforce Investment Board 103
shall include: 104
(a) The Governor, or his designee; 105
(b) Nineteen (19) members, appointed by the Governor, 106
of whom: 107
(i) A majority shall be representatives of 108
businesses in the state, who: 109
1. Are owners of businesses, chief executives 110
or operating officers of businesses, or other business executives 111
or employers with optimum policymaking or hiring authority, and 112
who, in addition, may be members of a local board described in 113
Section 3122(b)(2)(A)(i) of the federal Workforce Innovation and 114
Opportunity Act. At least two (2) of the members appointed under 115
this item 1. shall be small business owners, chief executives or 116
operating officers of businesses with less than fifty (50) 117
employees; 118
2. Represent businesses, including small 119
businesses, or organizations representing businesses, which 120
provide employment opportunities that, at a minimum, include 121
high-quality, work-relevant training and development in 122
high-demand industry sectors or occupations in the state; and 123
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3. Are appointed from among individuals 124
nominated by state business organizations and business trade 125
associations; 126
(ii) Not less than twenty percent (20%) shall 127
consist of representatives of the workforce within the state, 128
which: 129
1. Includes labor organization 130
representatives who have been nominated by state labor 131
federations; 132
2. Includes a labor organization member or 133
training director from an apprenticeship program in the state, 134
which shall be a joint labor-management apprenticeship program if 135
such a program exists in the state; 136
3. May include representatives of 137
community-based organizations, including organizations serving 138
veterans or providing or supporting competitive, integrated 139
employment for individuals with disabilities, who have 140
demonstrated experience and expertise in addressing employment, 141
training or education needs of individuals with barriers to 142
employment; and 143
4. May include representatives of 144
organizations, including organizations serving out-of-school 145
youth, who have demonstrated experience or expertise in addressing 146
the employment, training or education needs of eligible youth; 147
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(iii) The balance shall include government 148
representatives, including the lead state officials with primary 149
responsibility for core programs, and chief elected officials 150
(collectively representing both cities and counties, where 151
appropriate); 152
(c) Two (2) representatives of businesses in the state 153
appointed by the Lieutenant Governor; 154
(d) Two (2) representatives of businesses in the state 155
appointed by the Governor from a list of three (3) recommendations 156
from the Speaker of the House; and 157
(e) The following state officials or their designees: 158
(i) The Executive Director of the Mississippi 159
Department of Employment Security; 160
(ii) The Executive Director of the Department of 161
Rehabilitation Services; 162
(iii) The State Superintendent of Public 163
Education; 164
(iv) The Executive Director of the Mississippi 165
Development Authority; 166
(v) The Executive Director of the Mississippi 167
Community College Board; 168
(vi) The President of the Community College 169
Association; and 170
(vii) The Commissioner of Higher Education. 171
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(f) One (1) senator, appointed by the Lieutenant 172
Governor, and one (1) representative, appointed by the Speaker of 173
the House, shall serve on the state board in a nonvoting capacity. 174
(g) The Governor may appoint additional members if 175
required by the federal Workforce Innovation and Opportunity Act, 176
or any successive acts. 177
(h) Members of the board shall serve a term of four (4) 178
years, and shall not serve more than three (3) consecutive terms. 179
(i) The membership of the board shall reflect the 180
diversity of the State of Mississippi. 181
(j) The Governor shall designate the Chairman of the 182
Mississippi State Workforce Investment Board from among the 183
business and industry voting members of the board, and a quorum of 184
the board shall consist of a majority of the voting members of the 185
board. 186
(k) The voting members of the board who are not state 187
employees shall be entitled to reimbursement of their reasonable 188
expenses in the manner and amount specified in Section 25-3-41 and 189
shall be entitled to receive per diem compensation as authorized 190
in Section 25-3-69. 191
(3) Members of the state board may be recalled by their 192
appointing authority for cause, including a felony conviction, 193
fraudulent or dishonest acts or gross abuse of discretion, failure 194
to meet board member qualifications, or chronic failure to attend 195
board meetings. 196
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(4) The Mississippi Department of Employment Security shall 197
establish limits on administrative costs for each portion of 198
Mississippi's workforce development system consistent with the 199
federal Workforce Investment Act or any future federal workforce 200
legislation. 201
(5) The Mississippi State Workforce Investment Board shall 202
have the following duties, which are intended to be consistent 203
with the scope of duties provided in the federal Workforce 204
Innovation and Opportunity Act, amendments and successor 205
legislation to this act, and other relevant federal law: 206
(a) Through the office, develop and submit to the 207
Governor, Lieutenant Governor and Speaker of the House a strategic 208
plan for an integrated state workforce development system that 209
aligns resources and structures the system to more effectively and 210
efficiently meet the demands of Mississippi's employers and job 211
seekers. This plan will comply with the federal Workforce 212
Investment Act of 1998, as amended, the federal Workforce 213
Innovation and Opportunity Act of 2014 and amendments and 214
successor legislation to these acts; 215
(b) Assist the Governor, Lieutenant Governor and 216
Speaker of the House in the development and continuous improvement 217
of the statewide workforce investment system that shall include: 218
(i) Development of linkages in order to assure 219
coordination and nonduplication among programs and activities; and 220
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(ii) Review local workforce development plans that 221
reflect the use of funds from the federal Workforce Investment 222
Act, Workforce Innovation and Opportunity Act, the Wagner-Peyser 223
Act and the amendment or successor legislation to the acts, and 224
the Mississippi Comprehensive Workforce Training and Education 225
Consolidation Act; 226
(c) Recommend to the office the designation of local 227
workforce investment areas as required in Section 116 of the 228
federal Workforce Investment Act of 1998 and the Workforce 229
Innovation and Opportunity Act of 2014. There shall be four (4) 230
workforce investment areas that are generally aligned with the 231
planning and development district structure in Mississippi. 232
Planning and development districts will serve as the fiscal agents 233
to manage Workforce Investment Act funds, oversee and support the 234
local workforce investment boards aligned with the area and the 235
local programs and activities as delivered by the one-stop 236
employment and training system. The planning and development 237
districts will perform this function through the provisions of the 238
county cooperative service districts created under Sections 239
19-3-101 through 19-3-115; however, planning and development 240
districts currently performing this function under the Interlocal 241
Cooperation Act of 1974, Sections 17-13-1 through 17-13-17, may 242
continue to do so; 243
(d) Assist the Governor in the development of an 244
allocation formula for the distribution of funds for adult 245
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employment and training activities and youth activities to local 246
workforce investment areas; 247
(e) Recommend comprehensive, results-oriented measures 248
that shall be applied to all of Mississippi's workforce 249
development system programs; 250
(f) Assist the Governor in the establishment and 251
management of a one-stop employment and training system conforming 252
to the requirements of the federal Workforce Investment Act of 253
1998 and the Workforce Innovation and Opportunity Act of 2014, as 254
amended, recommending policy for implementing the Governor's 255
approved plan for employment and training activities and services 256
within the state. In developing this one-stop career operating 257
system, the Mississippi State Workforce Investment Board, in 258
conjunction with local workforce investment boards, shall: 259
(i) Design broad guidelines for the delivery of 260
workforce development programs; 261
(ii) Identify all existing delivery agencies and 262
other resources; 263
(iii) Define appropriate roles of the various 264
agencies to include an analysis of service providers' strengths 265
and weaknesses; 266
(iv) Determine the best way to utilize the various 267
agencies to deliver services to recipients; and 268
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(v) Develop a financial plan to support the 269
delivery system that shall, at a minimum, include an 270
accountability system; 271
(g) To provide authority, in accordance with any 272
executive order of the Governor, for developing the necessary 273
collaboration among state agencies at the highest level for 274
accomplishing the purposes of this article; 275
(h) To monitor the effectiveness of the workforce 276
development centers and WIN job centers; 277
(i) To advise the Governor, public schools, community 278
and junior colleges and institutions of higher learning on 279
effective school-to-work transition policies and programs that 280
link students moving from high school to higher education and 281
students moving between community colleges and four-year 282
institutions in pursuit of academic and technical skills training; 283
(j) To work with industry to identify barriers that 284
inhibit the delivery of quality workforce education and the 285
responsiveness of educational institutions to the needs of 286
industry; 287
(k) To provide periodic assessments on effectiveness 288
and results of the overall Mississippi comprehensive workforce 289
development system and district councils; 290
(l) Develop broad statewide development goals, 291
including a goal to raise the state's labor force participation 292
rate; 293
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(m) Perform a comprehensive review of Mississippi's 294
workforce development efforts, including the amount spent and 295
effectiveness of programs supported by state or federal money; and 296
(n) To assist the Governor in carrying out any other 297
responsibility required by the federal Workforce Investment Act of 298
1998, as amended and the Workforce Innovation and Opportunity Act, 299
successor legislation and amendments. 300
(6) The Mississippi State Workforce Investment Board shall 301
coordinate all training programs and funds within its purview, 302
consistent with the federal Workforce Investment Act, Workforce 303
Innovation and Opportunity Act, amendments and successor 304
legislation to these acts, and other relevant federal law. 305
Each state agency director responsible for workforce training 306
activities shall advise the Mississippi Office of Workforce 307
Development and the State Workforce Investment Board of 308
appropriate federal and state requirements. Each state agency, 309
department and institution shall report any monies received for 310
workforce training activities or career and technical education 311
and a detailed itemization of how those monies were spent to the 312
state board. The board shall compile the data and provide a 313
report of the monies and expenditures to the Chairs of the House 314
and Senate Appropriations Committee, the Chair of the House 315
Workforce Development Committee and the Chair of the Senate 316
Economic and Workforce Development Committee by October 1 of each 317
year. Each such state agency director shall remain responsible 318
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for the actions of his agency; however, each state agency and 319
director shall work cooperatively to fulfill the state's goals. 320
(7) The State Workforce Investment Board shall establish an 321
executive committee, which shall consist of the following State 322
Workforce Investment Board members: 323
(a) The Chair of the State Workforce Investment Board; 324
(b) Two (2) business representatives currently serving 325
on the state board selected by the Governor; 326
(c) The two (2) business representatives currently 327
serving on the state board appointed by the Lieutenant Governor; 328
(d) The two (2) business representatives currently 329
serving on the state board appointed by the Governor from a list 330
of three (3) recommendations from the Speaker of the House; 331
(e) The two (2) legislators, who shall serve in a 332
nonvoting capacity, one (1) of whom shall be appointed by the 333
Lieutenant Governor from the membership of the Mississippi Senate 334
and one (1) of whom shall be appointed by the Speaker of the House 335
of Representatives from the membership of the Mississippi House of 336
Representatives. 337
(8) The executive committee shall select an executive 338
director of the Office of Workforce Development, with the advice 339
and consent of a majority of the State Workforce Investment Board. 340
The executive committee shall seek input from economic development 341
organizations across the state when selecting the executive 342
director. The executive director shall: 343
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(a) Be a person with extensive experience in 344
development of economic, human and physical resources, and 345
promotion of industrial and commercial development. The executive 346
director shall have a bachelor's degree from a state-accredited 347
institution and no less than eight (8) years of professional 348
experience related to workforce or economic development; 349
(b) Perform the functions necessary for the daily 350
operation and administration of the office, with oversight from 351
the executive committee and the State Workforce Investment Board, 352
to fulfill the duties of the state board as described in Chapter 353
476, Laws of 2020; 354
(c) Hire staff needed for the performance of his or her 355
duties under Chapter 476, Laws of 2020. The executive director, 356
with approval from the executive committee, shall set the 357
compensation of any hired employees from any funds made available 358
for that purpose; 359
(d) Enter any part of the Mississippi Community College 360
Board, individual community and junior colleges, or other 361
workforce training facilities operated by the state or its 362
subdivisions; 363
(e) Serve at the will and pleasure of the executive 364
committee; 365
(f) Promulgate rules and regulations, subject to 366
oversight by the executive committee, not inconsistent with this 367
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article, as may be necessary to enforce the provisions in Chapter 368
476, Laws of 2020; and 369
(g) Perform any other actions he or she, in 370
consultation with the executive committee, deems necessary to 371
fulfill the duties under Chapter 476, Laws of 2020. 372
(9) The office shall file an annual and a quarterly report 373
with the Governor, Secretary of State, President of the Senate, 374
Speaker of the House, Chairman of the House Workforce Development 375
Committee and Chairman of the Senate Economic and Workforce 376
Development Committee. The annual report shall be filed not later 377
than October 1 of each year regarding all funds approved by the 378
office to be expended on workforce training during the prior 379
calendar year. The quarterly and annual reports shall include: 380
(a) Information on the performance of the Mississippi 381
Workforce Enhancement Training Fund and the Mississippi Works 382
Fund, in terms of adding value to the local and state economy, the 383
contribution to future growth of the state economy, and movement 384
toward state goals, including increasing the labor force 385
participation rate; 386
(b) With respect to specific workforce training 387
projects: 388
(i) The location of the training; 389
(ii) The amount allocated to the project; 390
(iii) The purpose of the project; 391
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(iv) The specific business entity that is the 392
beneficiary of the project; 393
(v) The number of employees intended to be trained 394
and actually trained, if applicable, in the course of the project; 395
and 396
(vi) The types of funds used for the project; 397
(c) With respect to the grants that have been awarded 398
under the Mississippi K-12 Workforce Development Grant Program 399
created in Section 37-153-221: 400
(i) The entity that was awarded the grant; 401
(ii) The amount allocated to the grant; 402
(iii) The purpose of the grant; 403
(iv) How the grant has been used since it was 404
awarded; and 405
(d) With respect to the office's authority to select 406
tools and resources, including necessary online platforms and 407
similar systems in furtherance of the mission of the office: 408
(i) The policies that the office has adopted or 409
amended on the process for the selection of tools and resources, 410
including necessary online platforms and similar systems in 411
furtherance of the mission of the office; 412
(ii) The eligible entities that the office 413
determined may provide services, such as companies, nonprofit 414
organizations, or other similar groups; 415
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(iii) Any tools and resources, including necessary 416
online platforms and similar systems in furtherance of the mission 417
of the office, that have been selected by the office; and 418
(iv) What entity received the benefit of the tools 419
and resources that were selected. 420
(e) All information concerning a proposed project which 421
is provided to the executive director shall be kept confidential. 422
Except as provided in subsections (13) and (14), such 423
confidentiality shall not limit disclosure under the Mississippi 424
Public Records Act of 1983 of records describing the nature, 425
quantity, cost or other pertinent information related to the 426
activities of, or services performed using, the Mississippi 427
Workforce Enhancement Training Fund or the Mississippi Works Fund. 428
(10) In addition to other powers and duties provided in this 429
section, the Office of Workforce Development shall also have the 430
following powers and duties: 431
(a) Direct access to accounting and banking statements 432
for all funds under its direction to ensure accurate and efficient 433
management of funds and to improve internal control; 434
(b) The ability to enter into nondisclosure agreements 435
to effectively support economic development activities and the 436
proprietary nature of customized training for existing and new 437
industry; 438
(c) To adopt and promulgate such rules and regulations 439
as may be necessary or desirable for the purpose of implementing 440
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the Mississippi K-12 Workforce Development Grant Program created 441
in Section 37-153-221; 442
(d) To receive contributions, donations, gifts, 443
bequests of money, other forms of financial assistance and 444
property, equipment, materials or manpower from persons, 445
foundations, trust funds, corporations, organizations and other 446
sources, public or private, made to the office, and may expend or 447
use the same in accordance with the conditions prescribed by the 448
donor, provided that no such condition is contrary to any 449
provision of law; 450
(e) To contract with state agencies, governing 451
authorities or economic and workforce development entities for 452
shared programmatic efforts and support service or joint 453
employment of personnel in order to further the office's purposes; 454
(f) To determine, subject to appropriation, the need 455
for and, if desired, the selection of tools and resources, 456
including necessary online platforms and similar systems in 457
furtherance of the mission of the office, through processes 458
established in policies adopted by the office that are deemed to 459
be practical, feasible and in the public interest. These 460
processes shall outline eligible entities that may provide such 461
services, such as companies, nonprofit organizations, or other 462
similar groups and shall ensure the office determines metrics for 463
success, including deliverables as required by the office; 464
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(g) To implement the career coaching program provided 465
for in Section 37-73-3; 466
(h) To provide career coaches with access to technology 467
to develop customized career pathways and connect students with 468
postsecondary and employment opportunities matching their skills 469
and interests; and 470
(i) To implement and oversee programs providing support 471
to community and junior colleges for training needs that may arise 472
when new businesses locate in Mississippi, to include providing 473
support to existing industries that may lose employees as a result 474
of the new business. 475
Through December 31, 2026, the provisions of Section 27-104-7 476
related to rental agreements or leasing of real property for the 477
purpose of conducting agency business shall not apply to the 478
office. 479
(11) Nothing in Chapter 476, Laws of 2020 [Senate Bill No. 480
2564] shall void or otherwise interrupt any contract, lease, grant 481
or other agreement previously entered into by the State Workforce 482
Investment Board, Mississippi Community College Board, individual 483
community or junior colleges, or other entities. 484
(12) Any records of the office which contain client 485
information from the Mississippi Development Authority or local 486
economic development entities concerning development projects 487
shall be exempt from the provisions of the Mississippi Public 488
Records Act of 1983 for a period of two (2) years after receipt of 489
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the information by the office. Confidential client information as 490
described in this section shall not include the information which 491
must be disclosed by the certified applicant related to a 492
qualified economic development project in the annual report 493
described in Section 57-1-759. 494
(13) Confidential client information in public records held 495
by the office shall be exempt from the provisions of the 496
Mississippi Public Records Act of 1983 during any period of review 497
and negotiation on a project proposal facilitated by the 498
Mississippi Development Authority or local economic development 499
entities and for a period of thirty (30) days after approval, 500
disapproval or abandonment of the proposal not to exceed one (1) 501
year. 502
SECTION 3. Nothing in this act shall affect or defeat any 503
claim, assessment, appeal, suit, right or cause of action for 504
taxes due or accrued under the income tax laws before the date on 505
which this act becomes effective, whether such claims, 506
assessments, appeals, suits or actions have been begun before the 507
date on which this act becomes effective or are begun thereafter; 508
and the provisions of the income tax laws are expressly continued 509
in full force, effect and operation for the purpose of the 510
assessment, collection and enrollment of liens for any taxes due 511
or accrued and the execution of any warrant under such laws before 512
the date on which this act becomes effective, and for the 513
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ST: Income tax; revise provisions regarding tax
credit for employers providing child care for
employees.
imposition of any penalties, forfeitures or claims for failure to 514
comply with such laws. 515
SECTION 4. This act shall take effect and be in force from 516
and after January 1, 2026. 517