Mississippi Immigration Enforcement Act of 2026; enact.

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To: Judiciary, Division B;
Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Tate

SENATE BILL NO. 2800

AN ACT TO ENACT THE MISSISSIPPI IMMIGRATION ENFORCEMENT ACT 1
OF 2026; TO IMPOSE A FEE ON CERTAIN LICENSEES PURSUANT TO THE 2
MISSISSIPPI MONEY TRANSMITTERS ACT TO BE DIRECTED TO THE 3
DEPARTMENT OF REVENUE; THE DEPARTMENT OF REVENUE SHALL DIRECT ALL 4
REVENUES DERIVED FROM THIS FEE INTO THE ILLEGAL IMMIGRATION 5
ENFORCEMENT FUND; TO CREATE THE ILLEGAL IMMIGRATION ENFORCEMENT 6
FUND AS A SPECIAL FUND WITHIN THE STATE TREASURY; TO SET FORTH THE 7
PURPOSES OF THE FUND; TO CREATE THE ILLEGAL IMMIGRATION 8
ENFORCEMENT UNIT WITHIN THE DEPARTMENT OF PUBLIC SAFETY; TO 9
PROVIDE THAT THE PURPOSE OF THE ILLEGAL IMMIGRATION ENFORCEMENT 10
UNIT IS TO ENFORCE IMMIGRATION LAWS AS AUTHORIZED PURSUANT TO 11
FEDERAL LAWS, INCLUDING UNDER SECTION 287(G) OF THE FEDERAL 12
IMMIGRATION AND NATIONALITY ACT, 8 USC § 1357, AND PURSUANT TO THE 13
LAWS OF THIS STATE; TO PROVIDE FOR A SPECIFIC APPROPRIATION TO THE 14
ILLEGAL IMMIGRATION ENFORCEMENT UNIT; TO REQUIRE EACH LAW 15
ENFORCEMENT AGENCY OPERATING A COUNTY DETENTION FACILITY MUST 16
ENTER INTO A WRITTEN AGREEMENT WITH THE UNITED STATES IMMIGRATION 17
AND CUSTOMS ENFORCEMENT TO PARTICIPATE IN THE IMMIGRATION PROGRAM 18
ESTABLISHED UNDER SECTION 287(G) OF THE IMMIGRATION AND 19
NATIONALITY ACT, 8 USC § 1357 BY A CERTAIN DATE; TO AUTHORIZE THE 20
GOVERNOR TO REMOVE FROM OFFICE ANY SHERIFF OR OTHER LOCAL OFFICIAL 21
RESPONSIBLE FOR OPERATING A COUNTY DETENTION FACILITY FOR NEGLECT 22
OR FAILURE TO PERFORM THE DUTIES OF THE OFFICE AS REQUIRED BY THIS 23
ACT; TO PROVIDE THAT A GOVERNMENTAL ENTITY MAY NOT EXECUTE, AMEND, 24
OR RENEW A CONTRACT WITH A COMMON CARRIER OR CONTRACTED CARRIER IF 25
THE CARRIER IS WILLFULLY PROVIDING ANY SERVICE IN FURTHERANCE OF 26
TRANSPORTING A PERSON INTO THE STATE OF MISSISSIPPI KNOWING THAT 27
THE PERSON IS AN UNAUTHORIZED ALIEN, EXCEPT TO FACILITATE THE 28
DETENTION, REMOVAL OR DEPARTURE OF THE PERSON FROM THIS STATE OR 29
THE UNITED STATES; TO ALLOW A TAX CREDIT EQUAL TO THE AMOUNT OF 30
ALL MONEY TRANSMISSION FEES ASSESSED PURSUANT TO SECTION 2 OF THIS 31
ACT AND PAID BY THE TAXPAYER DURING THE TAX YEAR; AND FOR RELATED 32
PURPOSES. 33
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 34
SECTION 1. This act shall be known and may be cited as the 35
"Mississippi Immigration Enforcement Act of 2026." 36
SECTION 2. (1) Any licensee of a money transmission 37
business pursuant to the Mississippi Money Transmitters Act shall 38
collect a fee of Seven Dollars and Fifty Cents ($7.50) for each 39
transaction not in excess of Five Hundred Dollars ($500.00) and in 40
addition to such fee an amount equal to one and one-half percent 41
(1.5%) of the amount in excess of Five Hundred Dollars ($500.00). 42
(2) The fee prescribed by subsection (1) of this section 43
shall be remitted quarterly to the Department of Revenue on such 44
forms as the Department of Revenue may prescribe for such purpose. 45
All required forms and remittances shall be filed with the 46
Department of revenue not later than the fifteenth day of the 47
month following the close of each calendar quarter. 48
(3) The Department of Revenue shall direct all revenues 49
derived from the fee prescribed by subsection (1) of this section 50
into the Illegal Immigration Enforcement Fund that is hereby 51
created as a special fund in the State Treasury. Monies from the 52
fund shall be used solely to fund the operations of the Illegal 53
Immigration Enforcement Unit established pursuant to Section 2 of 54
this act and the local law enforcement agencies entering into 55
written agreements with the United States Immigration and Customs 56
Enforcement Agency pursuant to Section 3 of this act and Section 57
287(g) of the United States Immigration and Nationality Act. 58
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Monies from the fund shall be disbursed for this purpose to the 59
Illegal Immigration Enforcement Unit and the local law enforcement 60
agencies in such sums and according to such division as determined 61
by legislative appropriation. Unexpended amounts remaining in the 62
fund at the end of a fiscal year shall not lapse into the general 63
fund and any investment earnings on amounts in the fund shall be 64
deposited to the credit of the fund. 65
(4) (a) Every licensee shall post a notice on a form 66
prescribed by the Department of Revenue that notifies customers 67
that upon filing an individual income tax return with either a 68
valid social security number or a valid taxpayer identification 69
number the customer shall be entitled to an income tax credit 70
equal to the amount of the fee paid by the customer for the 71
transaction. 72
(b) No later than January 31 of each year, every 73
licensee shall provide to the Department of Revenue, on such forms 74
as the Department of Revenue may prescribe for such purpose, a 75
report of all fees paid by the licensee under this section, which 76
report shall include the amounts of the fees paid by each 77
transferor pursuant to this act, identifying each transferor by 78
social security number or taxpayer identification number. 79
(5) The Department of Revenue shall be afforded all 80
provisions currently under law to enforce the provisions of 81
subsection (2) of this section. If a licensee fails to file 82
reports or fails to remit the fee authorized by subsection (2) of 83
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this section, the Department of Revenue shall have the authority 84
pursuant to the Mississippi Money Transmitters Act to suspend the 85
license of the licensee. A notification of the suspension shall 86
also be sent to the Commissioner of the Department of Banking and 87
Consumer Finance. The licensee may not reapply for a license 88
until all required reports have been filed and all required fee 89
amounts have been remitted. 90
(6) Upon request from the Department of Revenue, the 91
Commissioner of the Department of Banking and Consumer Finance may 92
make a claim against the surety bond of the licensee on behalf of 93
the State of Mississippi. 94
SECTION 3. (1) There is created an "Illegal Immigration 95
Enforcement Unit" within the Department of Public Safety. The 96
purpose of the Illegal Immigration Enforcement Unit is to enforce 97
immigration laws as authorized pursuant to federal laws, including 98
under Section 287(g) of the federal Immigration and Nationality 99
Act, 8 USC § 1357, and pursuant to the laws of this state. 100
(2) The Illegal Immigration Enforcement Unit is under the 101
administrative direction of the Commissioner of Public Safety. 102
The Department of Public Safety shall designate such agents and 103
other personnel that the Commissioner of Public Safety deems 104
necessary and proper to enforce the immigration laws as authorized 105
pursuant to federal laws and the laws of this state and to 106
administer and oversee the operations of the Illegal Immigration 107
Enforcement Unit. 108
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(3) Notwithstanding any other provision of law, the Illegal 109
Immigration Enforcement Unit must be funded annually by a specific 110
appropriation to the Illegal Immigration Enforcement Unit, 111
separate and distinct from the Department of Public Safety's other 112
appropriations, first using funds from the Illegal Immigration 113
Enforcement Fund and, if necessary to fund its operations, 114
thereafter using funds from the State General Fund or such other 115
funds as the Legislature may direct. 116
(4) The Department of Public Safety shall negotiate the 117
terms of a memorandum of agreement with the United States 118
Immigration and Customs Enforcement Agency pursuant to Section 119
287(g) of the federal Immigration and Nationality Act as soon as 120
possible, but no later than one hundred twenty (120) days, after 121
the effective date of this act, with the purpose of facilitating 122
and encouraging cooperation under the Section 287(g) program by 123
every county and municipality of this state. 124
(5) Nothing in this section may be construed to prevent 125
other law enforcement agencies of the state and political 126
subdivisions of the state, including local law enforcement 127
agencies, from enforcing immigration laws as authorized pursuant 128
to federal laws and the laws of this state. 129
(6) The Department of Public Safety shall develop an illegal 130
immigration enforcement training program and shall make this 131
training program available to all local law enforcement agencies 132
to assist any local law enforcement agency wishing to utilize the 133
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training program in the proper implementation, management, and 134
enforcement of applicable immigration laws. 135
SECTION 4. (1) By October 1, 2026, each law enforcement 136
agency operating a county detention facility must enter into a 137
written agreement with the United States Immigration and Customs 138
Enforcement to participate in the immigration program established 139
under Section 287(g) of the Immigration and Nationality Act, 8 USC 140
§ 1357. This subsection does not require a law enforcement agency 141
to participate in a particular program model. 142
(2) Beginning no later than October 1, 2026, and until the 143
law enforcement agency enters into the written agreement required 144
under subsection (1) of this section, each law enforcement agency 145
operating a county detention facility must notify the Department 146
of Public Safety quarterly of the status of such written agreement 147
and any reason for noncompliance with this section, if applicable. 148
(3) The Governor may remove from office any sheriff or other 149
local official responsible for operating a county detention 150
facility for neglect or failure to perform the duties of the 151
office as required by this section. 152
SECTION 5. (1) As used in this section, the following terms 153
shall have the meanings herein ascribed: 154
(a) "Common carrier" means a person, firm, or 155
corporation that undertakes for hire, as a regular business, to 156
transport persons or commodities from place to place, offering his 157
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or her services to all such as may choose to employ the common 158
carrier and pay his or her charges. 159
(b) "Contract" means a contract that is subject to the 160
competitive procurement requirements of the contracting 161
governmental entity or a contract for an amount or duration 162
requiring it to include written provisions under the procurement 163
requirements of the governmental entity. 164
(c) "Governmental entity" means an agency of the state, 165
a regional or local government created by the State Constitution 166
or by a general or special act, a county or municipality, or any 167
other entity that independently exercises governmental authority. 168
(d) "Unauthorized alien" means a person who is 169
unlawfully present in the United States according to the terms of 170
the federal Immigration and Nationality Act, 8 USC § 1101 et seq. 171
The term shall be interpreted consistently with any applicable 172
federal statutes, rules, or regulations. 173
(2) A governmental entity may not execute, amend, or renew a 174
contract with a common carrier or contracted carrier if the 175
carrier is willfully providing any service in furtherance of 176
transporting a person into the State of Mississippi knowing that 177
the person is an unauthorized alien, except to facilitate the 178
detention, removal or departure of the person from this state or 179
the United States. 180
(3) A contract between a governmental entity and a common 181
carrier or contracted carrier which is executed, amended, or 182
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renewed on or after October 1, 2026, including a grant agreement 183
or economic incentive program payment agreement, must include: 184
(a) An attestation by the common carrier or contracted 185
carrier, duly notarized or made under penalty of perjury, that the 186
common carrier or contracted carrier is not willfully providing 187
and will not willfully provide any service during the contract 188
term in furtherance of transporting a person into this state 189
knowing that the person is an unauthorized alien, except to 190
facilitate the detention, removal, or departure of the person from 191
this state or the United States. A governmental entity is deemed 192
to be in compliance with subsection (2) of this section upon 193
receipt of the common carrier's or contracted carrier's 194
attestation; and 195
(b) A provision for termination for cause of the 196
contract, grant agreement, or economic incentive program payment 197
agreement if a common carrier or contracted carrier is found in 198
violation of its attestation. 199
(4) The Department of Public Safety shall promulgate a 200
common carrier and contracted carrier attestation form no later 201
than August 30, 2026. 202
SECTION 6. (1) There shall be allowed as a credit against 203
the tax imposed by this chapter equal to the amount of all money 204
transmission fees assessed pursuant to Section 2 of the 205
Mississippi Illegal Immigration Enforcement Act of 2026 and paid 206
by the taxpayer during the tax year. The taxpayer shall be 207
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ST: Mississippi Immigration Enforcement Act of
2026; enact.
entitled to the credit upon filing, on forms and schedules 208
prescribed by the Mississippi Department of Revenue, an income tax 209
return bearing either a valid social security number or a valid 210
taxpayer identification number and attesting the amount of all 211
money transmission fees assessed pursuant to Section 2 of the 212
Mississippi Illegal Immigration Enforcement Act of 2026 and paid 213
by the taxpayer during the tax year. The Mississippi Department 214
of Revenue shall determine the accuracy of each such attestation 215
by reference to the reports submitted by money transmission 216
licensees pursuant to Section 2 of this act. 217
(2) Any tax credit claimed under this section but not used 218
in any taxable year may be carried forward for the five (5) 219
succeeding tax years. 220
SECTION 7. Section 6 of this act shall be codified in Title 221
27, Chapter 7, Mississippi Code of 1972. 222
SECTION 8. This act shall take effect and be in force from 223
and after July 1, 2026. 224