Appropriation; Tax Appeals Board.

S. B. No. 3068 *SS26/A184SG* ~ OFFICIAL ~ A1/2
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To: Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hopson, DeBar, Wiggins,
Hickman, Sparks, Turner-Ford

SENATE BILL NO. 3068
(As Sent to Governor)

AN ACT MAKING AN APPROPRIATION TO DEFRAY THE EXPENSES OF THE 1
BOARD OF TAX APPEALS FOR THE FISCAL YEAR 2027. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 3
SECTION 1. The following sum, or so much thereof as may be 4
necessary, is hereby appropriated out of any money in the State 5
General Fund not otherwise appropriated, for the purpose of 6
defraying the expenses of the Board of Tax Appeals for the fiscal 7
year beginning July 1, 2026, and ending June 30, 2027............. 8
............................................... $ 678,059.00. 9
SECTION 2. Of the funds appropriated under the provisions of 10
this act, not more than the following amount of funds, with the 11
exception of the provisions in this section, shall be expended 12
only for "Personal Services," which includes "Vacancy Funding," 13
for the following authorized number of employment headcount: 14
FUNDING: 15
General Funds: $ 597,204.00 16
Special Funds: $ 0.00 17
Total Funds: $ 597,204.00 18
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PERSONAL SERVICES: 19
Employee Salaries, Wages and 20
Fringe Benefits: $ 597,204.00 21
Progressions: $ 0.00 22
Vacancy Funding: $ 0.00 23
Total Personal Services: $ 597,204.00 24
AUTHORIZED HEADCOUNT: 25
Permanent: 6 26
Time-Limited: 0 27
As used in this section, the term "Personal Services" shall 28
mean funds provided under the major object of expenditure category 29
Personal Services for Salaries, Wages, and Fringe Benefits. Funds 30
in this category shall not be transferred to any other category. 31
It is the intention of the Legislature to ensure compliance 32
with the Variable Compensation Plan, as outlined in Section 33
25-9-147, Mississippi Code of 1972. Payment from these funds 34
shall be in accordance with the Variable Compensation Plan 35
promulgated by the Mississippi State Personnel Board. It is the 36
Legislature's intention that no employee's salary falls below the 37
minimum salary established by the Mississippi State Personnel 38
Board. 39
The State Personnel Board shall determine and publish the 40
projected annual cost of "Personal Services" based on monthly and 41
year-to-date payroll expenditures in compliance with the 42
provisions of this act. 43
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With the funds herein appropriated, it shall be the agency's 44
responsibility to ensure that no single personnel action or 45
combination of personnel actions, when annualized, exceeds the 46
Fiscal Year 2027 appropriation for "Personal Services" with the 47
exception of escalated funds. Further, it shall be the agency's 48
responsibility to ensure that funds required to be appropriated 49
for "Personal Services" for Fiscal Year 2028 do not exceed Fiscal 50
Year 2027 funds appropriated for that purpose unless programs or 51
positions are added to the agency's Fiscal Year 2027 budget by the 52
Mississippi Legislature. 53
If, at the time the agency takes any action to change 54
"Personal Services," the State Personnel Board determines that the 55
agency has taken or will take an action that would cause the 56
agency to exceed the funds appropriated in this act when 57
annualized for Fiscal Year 2027 or increase the need for "Personal 58
Services" for Fiscal Year 2028, when annualized, the State 59
Personnel Board shall process no salary actions until such time as 60
the requirements of the provisions of this section are met with 61
the exception of new hires determined to be essential for the 62
agency. 63
When used in this section, "Vacancy Funding" shall mean funds 64
included in the Total Personal Services amount listed above and 65
designated for approved vacancies in Fiscal Year 2027. These 66
funds are to be utilized to increase the number of filled 67
headcounts that were authorized but unfilled as of the last day of 68
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Fiscal Year 2026. If the agency fills additional headcounts after 69
March 1, 2026, until the end of Fiscal Year 2026, the amount of 70
available Vacancy Funding may be proportionally adjusted to 71
reflect the updated number of filled headcounts. The agency shall 72
be responsible for ensuring that "Vacancy Funding" is used to 73
increase headcounts and not for promotions, title changes, 74
in-range salary adjustments, or any other mechanism for increasing 75
salaries for current employees. 76
Any transfers or escalations shall be made in accordance with 77
the terms, conditions, and procedures established by law or 78
allowable under the terms set forth within this act. The State 79
Personnel Board shall not escalate positions or increase the 80
Personal Services total without written approval from the 81
Department of Finance and Administration. The Department of 82
Finance and Administration shall not provide written approval to 83
escalate any funds for salaries and/or headcounts without proof of 84
availability of new or additional funds above the appropriated 85
level. Unless specifically noted, all Fiscal Year 2026 escalated 86
headcounts have been accounted for and shall be converted to 87
authorized time-limited headcounts. 88
No general funds authorized to be expended herein shall be 89
used to replace federal funds and/or other special funds used for 90
salaries authorized under the provisions of this act and which are 91
withdrawn and no longer available. 92
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None of the funds herein appropriated shall be used in 93
violation of the Internal Revenue Service's Publication 15-A 94
relating to the reporting of income paid to contract employees, as 95
interpreted by the Office of the State Auditor. 96
If the agency's total authorized headcount decreases from 97
Fiscal Year 2026 to Fiscal Year 2027, it will be the agency's 98
discretion as to what headcounts are removed. 99
SECTION 3. It is the intention of the Legislature that the 100
Board of Tax Appeals shall maintain complete accounting and 101
personnel records related to the expenditure of all funds 102
appropriated under this act and that such records shall be in the 103
same format and level of detail as maintained for Fiscal Year 104
2026. It is further the intention of the Legislature that the 105
agency's budget request for Fiscal Year 2028 shall be submitted to 106
the Joint Legislative Budget Committee in a format and level of 107
detail comparable to the format and level of detail provided 108
during the Fiscal Year 2027 budget request process. 109
SECTION 4. It is the intention of the Legislature that 110
whenever two (2) or more bids are received by this agency for the 111
purchase of commodities or equipment, and whenever all things 112
stated in such received bids are equal with respect to price, 113
quality and service, the Mississippi Industries for the Blind 114
shall be given preference. A similar preference shall be given to 115
the Mississippi Industries for the Blind whenever purchases are 116
made without competitive bids. 117
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ST: Appropriation; Tax Appeals Board.
SECTION 5. It is the intention of the Legislature that the 118
funds herein appropriated shall be expended in compliance with 119
Section 27-104-25, Mississippi Code of 1972, that no state agency 120
shall incur obligations or indebtedness in excess of its 121
appropriation and that the responsible officers, either personally 122
or upon their official bonds, shall be held responsible for 123
actions contrary to this provision. 124
SECTION 6. The money herein appropriated shall be paid by 125
the State Treasurer out of any money in the State Treasury to the 126
credit of the proper fund or funds as set forth in this act, upon 127
warrants issued by the State Fiscal Officer; and the State Fiscal 128
Officer shall issue his warrants upon requisitions signed by the 129
proper person, officer or officers, in the manner provided by law. 130
SECTION 7. This act shall take effect and be in force from 131
and after July 1, 2026. 132