SB2854 • 2026

Income tax; authorize credits for certain child care expenses and for Pre-K providers for care of certain children.

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR TAXPAYERS IN AN AMOUNT EQUAL TO CHILD CARE EXPENSES PAID BY TAXPAYERS FOR CHILD CARE FOR THEIR CHILDREN TO PREKINDERGARTEN PROVIDERS WHO PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT OF 2013; TO AUTHORIZE A TAX CREDIT FOR PREKINDERGARTEN PROVIDERS WHO PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT; AND FOR RELATED PURPOSES.

Children Education Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Wiggins
Last action: 2026-02-25
Official status: Dead
Effective date: January 1,

Plain English Breakdown

The bill did not pass and its exact impact is uncertain.

Income Tax Credit for Child Care Expenses

This bill allows taxpayers to get a tax credit for child care expenses paid to prekindergarten providers that are part of the Early Learning Collaborative Act, and also gives these providers a tax credit.

What This Bill Does

Allows parents to claim a tax credit equal to the amount they pay for child care at participating prekindergarten providers.
Gives prekindergarten providers who participate in the Early Learning Collaborative Act a fixed tax credit of $1,500 multiplied by the average monthly number of children served.

Who It Names or Affects

Parents who pay for child care at participating prekindergarten providers.
Prekindergarten providers who participate in the Early Learning Collaborative Act.

Terms To Know

Tax Credit: A reduction in the amount of tax a person or business has to pay.
Early Learning Collaborative Act: A program that supports prekindergarten education for young children.

Limits and Unknowns

The bill did not pass and was stopped in committee.
It is unclear how many parents or providers will qualify for the tax credits.

Bill History

2026-02-25 Mississippi Legislative Bill Status System
02/25 (S) Died In Committee
2026-01-19 Mississippi Legislative Bill Status System
01/19 (S) Referred To Finance

Official Summary Text

Income tax; authorize credits for certain child care expenses and for Pre-K providers for care of certain children.

Current Bill Text

Read the full stored bill text

S. B. No. 2854 *SS08/R207* ~ OFFICIAL ~ R3/5
26/SS08/R207
PAGE 1 (icj\kr)

To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Wiggins

SENATE BILL NO. 2854

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR TAXPAYERS IN AN 1
AMOUNT EQUAL TO CHILD CARE EXPENSES PAID BY TAXPAYERS FOR CHILD 2
CARE FOR THEIR CHILDREN TO PREKINDERGARTEN PROVIDERS WHO 3
PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT OF 2013; TO 4
AUTHORIZE A TAX CREDIT FOR PREKINDERGARTEN PROVIDERS WHO 5
PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT; AND FOR 6
RELATED PURPOSES. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 8
SECTION 1. (1) As used in this section: 9
(a) "Prekindergarten provider" means a public, private 10
or parochial school, licensed child care center or Head Start 11
Center that serves prekindergarten children and participates in 12
the voluntary prekindergarten program established in Section 13
37-21-51(3). 14
(b) "Child" means any child who has not entered 15
kindergarten but who will have obtained four (4) years on or 16
before September 1 of a school year. 17
(2) A taxpayer shall be allowed a credit against the taxes 18
imposed under this chapter for child care expenses paid to a 19
prekindergarten provider for child care for such taxpayer's child 20
S. B. No. 2854 *SS08/R207* ~ OFFICIAL ~
26/SS08/R207
PAGE 2 (icj\kr)
ST: Income tax; authorize credits for certain
child care expenses and for Pre-K providers for
care of certain children.
in an amount equal to the expenses paid to such prekindergarten 21
provider. 22
(3) A prekindergarten provider shall be allowed a credit 23
against the taxes imposed under this chapter in the amount of One 24
Thousand Five Hundred Dollars ($1,500.00) multiplied by the 25
average monthly number of children who are attending the 26
prekindergarten program provided by the prekindergarten provider. 27
(4) Any tax credit claimed under this section but not used 28
in the taxable year in which it is claimed shall constitute an 29
overpayment of taxes and shall be refunded to the taxpayer from 30
current collections. 31
SECTION 2. Section 1 of this act shall be codified in 32
Chapter 7, Title 27, Mississippi Code of 1972. 33
SECTION 3. This act shall take effect and be in force from 34
and after January 1, 2026. 35