Mississippi / State / 2026 Regular Session

House Bill 4044 (2026) Keeps an income tax delinquent homestead claimant eligible but applies the exemption to the income tax debt

Watching a later dateEnactedScope changed

Signed Takes effect

Expands benefits A claimant behind on state income tax, who was ineligible, becomes eligible, with the exemption applied to the tax debt.

From January 1, 2027, a claimant who failed to comply with the income tax laws is eligible, but the exemption is not deducted; the collector remits the exempted amount to the Department of Revenue against the debt. Also brings Section 27-33-75 forward without HB 420’s age 85 text; bringing a section forward does not amend it, so HB 420 governs.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, House
  2. In committee Done, House Ways and Means, then Senate Finance
  3. Passed one chamber Done, House
  4. Passed both chambers Done, Senate
  5. Signed by the governor Done,
  6. In effect Scheduled for

Sponsors

  • John Thomas "Trey" Lamar, IIISponsor, Republican, House, District 8

What it touches

  • Miss. Code Ann. § 27-33-63
  • Miss. Code Ann. § 27-33-51
  • Miss. Code Ann. § 27-33-75

Catalog entries (2)

Official record

Read House Bill 4044 (2026) on the jurisdiction's own record