MISSISSIPPI STATE LAWS
LAW CONFIRMATION
Law or Bill: House Bill 1063 — Mississippi State Employees Paid Parental Leave Act
Official Title: An Act to Provide Paid Parental Leave for State Employees
Effective Date: January 1, 2026
Primary Sources:
Mississippi Dept. of Revenue legislative summary showing HB 1063 provisions effective Jan 1, 2026
WDAM reporting on the law’s signing and six-week paid leave details
LAW SUMMARY
What it does: Creates paid parental leave for eligible state employees. State workers who are primary caregivers can receive six weeks of paid leave at 100% salary following birth or adoption.
Cost to taxpayers or employers: Funded by the state employer; specific cost amounts are NOT SPECIFIED IN PUBLIC RECORDS.
Who it affects: State government employees in Mississippi; does not automatically apply to private sector workers.
Who sponsored or initiated it: Introduced by Rep. Kevin Felsher and passed by the Mississippi Legislature; signed by Governor.
Who opposed it or concerns raised: Some business advocates opposed using taxpayer funds for enhanced employee benefits.
✅ PROS
• Provides paid leave for new parents after birth or adoption
• Compensates at 100% of regular salary
• Sets a family-friendly benefit for state employees
❌ CONS
• State payroll costs increase
• Does not cover private sector workers
• Administrative processes required to implement
THE BALLOT BEACON TAKEAWAY:
Mississippi begins six weeks of paid parental leave for state employees in 2026. The benefit is fully paid at 100% salary.
LAW CONFIRMATION
Law or Bill: House Bill 1 — Build Up Mississippi Act (PERS Tier 5)
Official Title: An Act Revising Tax and Retirement System Provisions (PERS Tier 5)
Effective Date: March 1, 2026
Primary Sources:
Mississippi Dept. of Revenue summary showing PERS Tier 5 for new hires effective March 1, 2026
PERS official information page detailing Tier 5 implementation
LAW SUMMARY
What it does: Establishes a new PERS Tier 5 retirement plan for employees hired on or after March 1, 2026. Tier 5 combines a defined benefit and defined contribution plan with specified contribution rates and vesting rules.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS; employer costs include continued contributions to the retirement system.
Who it affects: Public employees hired in PERS-covered positions on or after March 1, 2026.
Who sponsored or initiated it: Mississippi Legislature; signed by Governor as part of broader tax and retirement legislation.
Who opposed it or concerns raised: Debates centered on unfunded liability and long-term retirement costs.
✅ PROS
• Modernizes public retirement plan design
• Provides hybrid benefits with vesting incentives
• Applies statewide to new public hires
❌ CONS
• New tier may complicate retirement planning
• Employer costs remain ongoing
• Long-term effects on unfunded liability unclear
THE BALLOT BEACON TAKEAWAY:
Mississippi introduces a hybrid retirement Tier 5 for new public employees starting March 1, 2026. This changes how retirement benefits are structured for future hires.
LAW CONFIRMATION
Law or Bill: House Bill 812 — Homestead Tax Exemptions for Surviving Spouses
Official Title: An Act to Amend Homestead Tax Exemptions for Certain Surviving Spouses
Effective Date: January 1, 2026
Primary Sources:
Mississippi Dept. of Revenue legislative summary showing HB 812 effective Jan 1, 2026
LAW SUMMARY
What it does: Expands homestead property tax exemption for unremarried surviving spouses of American veterans age 90+ and qualifying unremarried surviving spouses of totally disabled homeowners.
Cost to taxpayers or employers: Reduces property tax revenue for local governments; amount NOT SPECIFIED IN PUBLIC RECORDS.
Who it affects: Surviving spouses of qualifying veterans and disabled homeowners in Mississippi.
Who sponsored or initiated it: Mississippi Legislature; signed by Governor.
Who opposed it or concerns raised: NOT SPECIFIED IN PUBLIC RECORDS.
✅ PROS
• Provides full property tax relief for eligible surviving spouses
• Supports veterans and disabled homeowners
• Applies statewide
❌ CONS
• Reduces local property tax revenue
• Limits exemption to specific groups
• Administrative updates for tax offices required
THE BALLOT BEACON TAKEAWAY:
Mississippi expands homestead tax exemptions for certain surviving spouses in 2026. Eligible individuals may pay no local property tax on their homestead.
LAW #1: SB 2211 — VICTIMS’ RIGHTS RE: SEXUAL ASSAULT & STOP GRANT COMPLIANCE
Law / Bill: SB 2211 — Amends Section 99-51-3, Mississippi Code of 1972. (LegiScan)
Effective: Approved by Governor April 23, 2025. (LegiScan)
What It Does: Requires that a victim of sexual assault be informed in writing of the policies governing the collection of evidence (e.g. sexual assault kits). (LegiScan) Brings the law in compliance with federal STOP (Services, Training, Officers, Prosecutors) Grant requirements. (LegiScan)
Cost to Taxpayers / State Budget: Low to moderate: administrative costs for law enforcement / prosecutors to update policies, produce written materials, and implement compliance. Grant funds (federal) may offset some of the costs due to compliance requirements.
Who It Helps / Affects:
Helps: Victims of sexual assault — more transparency and rights regarding how evidence is handled.
Affects: Law enforcement agencies, hospitals, prosecutors who have to follow written policy procedures.
Also affects: Individuals accused indirectly (because chain-of-custody, evidence policies may be more rigorously followed).
Who Sponsored / Initiated It: Mississippi Legislature (Senate). Specific sponsor name in legislative records. (LegiScan)
Who Opposed / Concerns Raised: No prominent public opposition found in summaries. Possible concerns about logistical burden for smaller jurisdictions.
✅ PROS
Improves rights and clarity for sexual assault victims.
Helps ensure evidence collection is more standardized.
May improve prosecution and trust in the justice system.
❌ CONS
Requires administrative work and resources.
Some jurisdictions may struggle with implementing proper policies or staffing.
THE BALLOT BEACON TAKEAWAY:
SB 2211 gives sexual assault victims in Mississippi a written “what happens to my evidence” guarantee and updates the law to meet federal STOP Grant rules — boosting transparency, with modest implementation costs.
LAW #2: SB 2517 — STUDENT-ATHLETE REVENUE SHARING
Law / Bill: SB 2517 — Amends Sections 37-97-103 & 37-97-105 to allow postsecondary institutions to share some athletics-related revenue with student-athletes. (LegiScan)
Effective: Approved April 23, 2025. (LegiScan)
What It Does: Permits colleges/universities in Mississippi to share part of their revenue from athletic programs with the student athletes. (LegiScan) Alters definitions in the law to facilitate this sharing. (LegiScan)
Cost to Taxpayers / State Budget: Likely minimal direct cost to state government unless public institutions use state funds for athletics; mostly revenue reallocation within institutions. May reduce earnings for athletic departments or redirect funds from other uses.
Who It Helps / Affects
Helps: Student-athletes who may begin receiving portions of athletic income.
Affects: Colleges / universities with large athletic programs; maybe boosters, alumni, donors.
Who Sponsored / Initiated It: Passed by Mississippi Legislature; sponsor name in bill record. (LegiScan)
Who Opposed / Concerns Raised: Some institutional concerns about fairness (which athletes, how much). Questions about how revenue will be calculated and divided.
✅ PROS
Gives student-athletes a share in profits derived from athletics.
May improve fairness, especially where athletes generate significant revenue.
❌ CONS
Complex accounting; potential disagreements.
Might reduce funds for non-revenue sports or send athletic budgets under pressure.
THE BALLOT BEACON TAKEAWAY:
SB 2517 lets Mississippi colleges share athletics revenue with student athletes — a move toward fairness for players, with institutional budget trade-offs to figure out.
LAW #3: HB 1 — “BUILD UP MISSISSIPPI ACT” / TAX & RETIREMENT REFORM
Law / Bill: HB 1 — Revises various sections relating to income, sales & use taxes, fuel excise taxes, and the Public Employees’ Retirement System (PERS). (DOR)
Effective: Laws passed in 2025; many provisions go into effect July 1, 2025. (https://www.wlox.com)
What It Does: Phases out personal income tax for certain brackets over time (income above $10,000 gradually taxed at reduced rates through 2027-2030) to lower rates. (LegiScan) Adjusts sales and use taxes and fuel excises. (DOR) Changes public employee retirement system (PERS) for new hires on or after March 1, 2026: creates a new tier combining defined benefit and defined contribution components. (DOR)
Cost to Taxpayers / State Budget: Significant long-term revenue reduction for the state as income tax rates drop. (LegiScan) Potential savings for taxpayers, especially higher earners. Transitional costs for retirement system changes.
Who It Helps / Affects
Helps: Taxpayers, especially those in higher income brackets or with incomes just above $10,000.
New public employees under PERS (hired after March 1, 2026) will be under the new system.
State government must manage reduced revenue and ensure PERS is sustainable.
Who Sponsored / Initiated It: Sponsored by legislative leadership (HB 1 is the large tax bill). (LegiScan)
Who Opposed / Concerns Raised: Concerns from those worried about cuts to services if tax revenue falls. Public employees or union interest groups concerned about retirement changes.
✅ PROS
Tax relief for many, simpler/less burdensome tax code.
Modernizing retirement system for future employees.
❌ CONS
State must adjust budget for less revenue.
Transition to new PERS tier may affect benefits or expectations.
THE BALLOT BEACON TAKEAWAY:
Mississippi’s HB 1 (Build Up Mississippi Act) cuts income taxes over time, tweaks sales/fuel excise taxes, and reforms public employee retirement for new hires — pocketbook relief ahead, with big fiscal balancing to come.
LAW #4: HB 1201 — INCOME TAX CREDIT FOR BLIGHTED PROPERTY REDEVELOPMENT
Law / Bill: HB 1201 — Requires Secretary of State and Department of Revenue to establish income tax credit for taxpayers who redevelop blighted property. (LegiScan)
Effective: Approved April 17, 2025. (LegiScan)
What It Does: Provides a state income tax credit to people who develop / rehabilitate blighted property, moving it back into productive or useful status. (LegiScan)
Cost to Taxpayers / State Budget: The state foregoes some income tax revenue for qualifying developers. However, economic gains (property taxes, reduced municipal costs) may offset parts of it.
Who It Helps / Affects
Helps: Real estate developers, property owners willing to fix up blighted properties.
Affects: Property tax rolls, local governments (less blight = less maintenance burden).
Who Sponsored / Initiated It: Sponsored by a legislator – name in bill text. Part of legislative session. (LegiScan)
Who Opposed / Concerns Raised: Some may argue about fairness: which properties qualify, whether incentives go to already well-connected developers. Concern about state revenue loss and whether credits are large enough or distributed fairly.
✅ PROS
Encourages redevelopment and cleanup of blighted areas.
Improves neighborhoods, property values, and municipal aesthetics/safety.
❌ PROS
Reduced revenue from tax credits; possibly cost to state.
Risk of abuse or uneven application; some developers may benefit more than others.
THE BALLOT BEACON TAKEAWAY:
HB 1201 creates income tax credit in Mississippi for redeveloping blighted property — pushing revival in neglected areas, though state gives up tax revenue and must set fair rules.