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S. B. No. 2678 *SS36/R1165PS* ~ OFFICIAL ~ G1/2
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To: Economic and Workforce
Development
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) Taylor
SENATE BILL NO. 2678
(As Passed the Senate)
AN ACT TO AMEND SECTION 71-5-507, MISSISSIPPI CODE OF 1972, 1
TO PRESCRIBE THE METHOD OF DETERMINING THE WEEKLY UNEMPLOYMENT 2
BENEFIT DURATION BASED ON THE AVERAGE REGIONAL UNEMPLOYMENT RATE 3
OF THE INDIVIDUAL; TO BRING FORWARD SECTION 71-5-503, MISSISSIPPI 4
CODE OF 1972, WHICH SETS FORTH THE MISSISSIPPI UNEMPLOYMENT 5
COMPENSATION LAW FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR 6
RELATED PURPOSES. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 8
SECTION 1. Section 71-5-507, Mississippi Code of 1972, is 9
amended as follows: 10
71-5-507. * * * (1) The maximum number of weekly benefits 11
a claimant may be eligible for in a benefit year shall depend on 12
the average, seasonally adjusted unemployment rate for the region 13
for the three (3) months preceding the month in which he or she 14
files his or her first claim of a benefit year. The following 15
defines the maximum number of weekly benefits available based upon 16
the average regional unemployment rate as determined by the 17
department according to subsection (2) of this section: 18
(a) When the average regional unemployment rate is 19
five percent (5%) or less, twelve (12) times the weekly benefit 20
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amount. 21
(b) When the average regional unemployment rate is 22
more than five percent (5%) but not more than seven percent (7%), 23
sixteen (16) times the weekly benefit amount. 24
(c) When the average regional unemployment rate is 25
more than seven percent (7%), but not more than ten percent (10%), 26
twenty (20) times the weekly benefit amount. 27
(d) When the average regional unemployment rate is 28
more than ten percent (10%), twenty-six (26) times the weekly 29
benefit amount. 30
(2) In calculating the average regional unemployment rate 31
for the purpose of determining benefit duration in subsection (1) 32
of this section, the department shall use publicly reported, 33
seasonally adjusted unemployment rate figures for the state. On a 34
monthly basis, the department shall publish on its website the 35
average regional unemployment rate and the amount of weekly 36
benefits available for claimants who file an initial claim for 37
unemployment benefits in that month. 38
(3) An individual's total amount of regular benefits as 39
determined at the beginning of his or her benefit year shall 40
constitute his amount of regular benefits throughout such benefit 41
year. 42
SECTION 2. Section 71-5-503, Mississippi Code of 1972, is 43
brought forward as follows: 44
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71-5-503. An individual's weekly benefit amount for a 45
benefit year shall be one-twenty-sixth (1/26) of his total wages 46
for insured work paid during that quarter of his base period in 47
which such total wages were highest, computed to the next lower 48
multiple of One Dollar ($1.00), if not a multiple of One Dollar 49
($1.00). 50
On or before June 15 of each year, the total wages reported 51
on contribution reports for the preceding calendar year shall be 52
divided by the average monthly number of insured workers 53
(determined by dividing the total insured workers reported on 54
contribution reports pursuant to the regulations of the department 55
for the preceding year by twelve (12)). The average annual wage 56
thus obtained shall be divided by fifty-two (52) and the average 57
weekly wage thus determined rounded to the nearest cent. Sixty 58
percent (60%) of this amount, rounded to the nearest dollar, shall 59
constitute the maximum "weekly benefit amount" paid to any 60
individual whose benefit year commences on or after July 1 of such 61
year and prior to July 1 of the next following year; provided 62
however, that the maximum weekly benefit amount shall not exceed 63
Two Hundred Ten Dollars ($210.00) for any benefit year that begins 64
on or after July 1, 2002, and shall not exceed Two Hundred Thirty 65
Dollars ($230.00) for any benefit year that begins on or after 66
July 1, 2008, and shall not exceed Two Hundred Thirty-five Dollars 67
($235.00) for any benefit year that begins on or after July 1, 68
2009. The minimum weekly benefit amount for the individual shall 69
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ST: Duration of weekly unemployment benefits;
prescribe method of determining.
be Thirty Dollars ($30.00). If an individual's weekly benefit 70
amount would compute to less than the said minimum, then such 71
individual would be entitled to no benefits. 72
An individual's weekly benefit amount, as determined at the 73
beginning of his benefit year, shall constitute his weekly benefit 74
amount throughout such benefit year. 75
The Mississippi Department of Employment Security, with the 76
assistance of the United States Department of Labor, is directed 77
to generate actuarially sound models for computation of weekly 78
benefit amounts. Such models shall include scenarios for 79
increasing the weekly benefit amounts at each increment from the 80
minimum to the maximum amount and the impact such increments would 81
have on the Unemployment Compensation Fund. Such report shall be 82
provided to the Mississippi Legislature on or before December 31, 83
2008. 84
SECTION 3. This act shall take effect and be in force from 85
and after July 1, 2026, and shall stand repealed on June 30, 2026. 86