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SB 3043

Appropriation; Tax Appeals Board.

2025 Regular Session Introduced by Briggs Hopson and 4 co-sponsors

Would have appropriated $666,684 General Fund for FY 2026 to the Mississippi Board of Tax Appeals with 25 positions and strict budget, pay, and procurement rules; died in conference.

Died In Conference
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Bill Summary · SB 3043

Summary — SB 3043: Appropriation; Tax Appeals Board

Status: Died in Conference (final legislative action listed as 2025-03-29)
Metadata introduction date: April 8, 2025 (note: legislative history shows activity beginning February 2025; see “Legislative history” below)
Companion bill: HB 5658

Purpose / Intent

SB 3043 would appropriate state General Fund money to the Mississippi Board of Tax Appeals to defray agency operating expenses for Fiscal Year 2026 (July 1, 2025 – June 30, 2026). The bill also sets personnel, budgeting, procurement, and reporting conditions tied to that appropriation.

Key provisions

  • Appropriation amount: $666,684 from the State General Fund for FY 2026.
  • Authorized headcount: 25 permanent positions; 0 time‑limited positions.
  • Personnel and salary controls:
    • Agencies must ensure FY 2027 personal services costs do not exceed FY 2026 personal services appropriations unless the Legislature adds programs/positions.
    • The State Personnel Board will publish the agency’s personal services appropriation and projected annualized payroll costs.
    • Vacancy funds for FY 2026 may be used to fill approved vacancies from FY 2025 but must be used to increase headcount — not for promotions, title changes, in‑range salary adjustments, or other mechanisms that increase pay for current employees.
    • No escalation of positions/funds by the State Personnel Board without written approval from the Department of Finance and Administration (DFA); DFA must confirm availability of new/additional funds before approving escalations.
    • If projected FY 2026 personnel costs exceed annualized costs reported to the Legislative Budget Office, salary actions are restricted except for essential new hires.
    • Agencies must not use general funds to replace federal or other special funds previously used for salaries if those funds are withdrawn.
    • Funds may not be used in violation of IRS Publication 15‑A as interpreted by the State Auditor (relating to reporting pay to contract employees).
  • Recordkeeping and budget submission:
    • The Board must maintain accounting and personnel records in the same format/detail as FY 2025.
    • The agency’s FY 2027 budget request must be submitted to the Joint Legislative Budget Committee in a comparable format and detail to the FY 2026 request.
  • Procurement preferences:
    • When bids are equal, preference is given to Mississippi Industries for the Blind.
    • The same preference applies when purchases are made without competitive bids.
  • Fiscal controls and payments:
    • Funds must be expended in compliance with Mississippi Code Section 27‑104‑25 (no obligations beyond appropriation).
    • Payments are made by the State Treasurer upon warrants issued by the State Fiscal Officer in the usual manner.
  • Effective date: provisions would take effect July 1, 2025.

Who is affected

  • Primary: Mississippi Board of Tax Appeals (agency operations and staffing).
  • Secondary: Board employees (compensation/hiring rules), State Personnel Board, Department of Finance and Administration, State Fiscal Officer and State Treasurer (payment/approval processes), Mississippi Industries for the Blind (procurement preference), and state budgeting oversight bodies (Joint Legislative Budget Committee, Legislative Budget Office).
  • Indirectly: taxpayers and parties who appear before the Board to the extent agency capacity affects adjudication timeliness.

Legislative history / procedural notes

  • Committee and floor actions are recorded from Feb–May 2025 (referrals, committee reports, amendments, passage in at least one chamber).
  • The House adopted amendments (including the appropriation amount and authorized headcount) via Committee Amendment No. 1.
  • Final listed disposition: “Died In Conference” (2025‑03‑29), indicating the bill did not survive the conference process and was not enacted in its final form.
  • Companion: HB 5658.

Note: Metadata lists an April 8, 2025 introduction date while recorded legislative activity begins in February 2025 and ends with “Died In Conference” on March 29, 2025; these dates are inconsistent in the source documents above.

Compiled from official sources — confirm details with the bill’s official record.

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