Mississippi 2025 Regular Session Status: Passed Senate 5 R cosponsors

SB 3126 — Income tax; authorize credit for added tax revenue from certain nongaming capital investment projects at casinos.

Last action — Died On Calendar

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

62 added · 60 removed

Plain-language change summary

The recent amendments to SB 3126 specify that a new capital project at a casino must have a minimum investment of $7 million and aim to enhance economic activity through non-gaming facilities, like hotels and restaurants, while excluding upgrades to gaming areas. Additionally, the bill now details how "incremental gaming taxes" are calculated, measuring the difference between current taxes and those from a previous period. This clarity could help attract more significant investments in casino-related infrastructure, potentially boosting local economies.

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3126 AN ACT TO PROVIDE AN INCOME TAX CREDIT FOR CERTAIN GAMING LICENSEES MAKING EXPENDITURES ON BEHALF OF GROWTH CAPITAL INVESTMENT PROJECTS CONSTRUCTING OR EXPANDING NONGAMING FACILITIES AT EXISTING CASINO PROPERTIES, FOR THE PURPOSE OF INCREASING ECONOMIC ACTIVITY AT SUCH PROPERTIES;
3126 (As Passed the Senate) AN ACT TO PROVIDE AN INCOME TAX CREDIT FOR CERTAIN GAMING LICENSEES MAKING EXPENDITURES ON BEHALF OF GROWTH CAPITAL INVESTMENT PROJECTS CONSTRUCTING OR EXPANDING NONGAMING FACILITIES AT EXISTING CASINO PROPERTIES, FOR THE PURPOSE OF INCREASING ECONOMIC ACTIVITY AT SUCH PROPERTIES;
3126 *SS26/R822* ~ OFFICIAL ~ R3/5 25/SS26/R822 PAGE 1 (icj\kr) on behalf of a growth capital investment project at its casino property.
3126 *SS36/R822PS* ~ OFFICIAL ~ R3/5 25/SS36/R822PS PAGE 1 on behalf of a growth capital investment project at its casino property.
(c) "Growth capital investment project" or "project" means a new capital project at an existing casino property designed to increase economic activity at the property, including, but not limited to, the construction or expansion of hotels, recreational vehicle (RV) parks, entertainment venues, restaurants, marinas or other nongaming attractions, but not including renovations or upgrades to such facilities, and not including the construction, expansion, renovation or upgrade of gaming facilities.
(c) "Growth capital investment project" or "project" means a new capital project with an investment of no less than Seven Million Dollars ($7,000,000.00) at an existing casino property designed to increase economic activity at the property, including, but not limited to, the construction or expansion of hotels, recreational vehicle (RV) parks, entertainment venues, restaurants, marinas or other nongaming attractions, but not including renovations or upgrades to such facilities, and not including the construction, expansion, renovation or upgrade of gaming facilities.
The credit shall be for an amount equal to fifty percent (50%) of the incremental gaming taxes paid by the S.
The credit shall be for an amount equal S.
3126 *SS26/R822* ~ OFFICIAL ~ 25/SS26/R822 PAGE 2(icj\kr) entity.
3126 *SS36/R822PS* ~ OFFICIAL ~ 25/SS36/R822PS PAGE 2 to fifty percent (50%) of the incremental gaming taxes paid by the entity.
(4) The Gaming Commission and the department shall have all powers necessary to implement and administer the provisions of this section and may promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, necessary for the implementation of this section.
(4) The Gaming Commission and the department shall have all powers necessary to implement and administer the provisions of this section and may promulgate rules and regulations, in S.
S.
3126 *SS26/R822* ~ OFFICIAL ~ 25/SS26/R822 PAGE 3(icj\kr) SECTION 2.
3126 *SS36/R822PS* ~ OFFICIAL ~ 25/SS36/R822PS PAGE 3 accordance with the Mississippi Administrative Procedures Law, necessary for the implementation of this section.
SECTION 2.
3126 *SS26/R822* ~ OFFICIAL ~ 25/SS26/R822 ST:
3126 *SS36/R822PS* ~ OFFICIAL ~ 25/SS36/R822PS ST:
authorize credit for added tax PAGE 4(icj\kr) revenue from certain nongaming capital investment projects at casinos.
authorize credit for added tax PAGE 4 revenue from certain nongaming capital investment projects at casinos.
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Amendments

3 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Died On Calendar

  2. Conference Report Adopted

  3. Conference Report Filed

  4. Conference Report Filed

  5. Conferees Named Lamar,Steverson,Ford (54th)

  6. Conferees Named Harkins,DeLano,Thompson

  7. Decline to Concur/Invite Conf

  8. Returned For Concurrence

  9. Passed As Amended

  10. Amended

  11. Title Suff Do Pass As Amended

  12. DR - TSDPAA: AC To WM

  13. DR - TSDPAA: WM To AC

  14. Referred To Ways and Means;Accountability, Efficiency, Transparency

  15. Transmitted To House

  16. Passed As Amended

  17. Amended

  18. Title Suff Do Pass

  19. Referred To Finance

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 170 not signed on · 4 voted No

Sponsors (1)

Co-sponsors (4)

Not signed on (170)

170 members have not signed on to this bill.

Show all 170 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Adopt Conference Report

Passed 47 Yea · 2 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 11101
Republican 30101
Unaffiliated 6000
Total 47202
% of votes cast 92%4%0%4%
How each member voted (51)
Member Party Vote
Horhn — Yea
Jordan — Yea
Parker — Yea
Polk — Yea
Robinson — Yea
Turner-Ford — Yea
Albert Butler Democrat Not Voting
Bradford Blackmon Democrat Yea
David Blount Democrat Yea
Derrick T. Simmons Democrat Yea
Gary Brumfield Democrat Yea
Hillman Terome Frazier Democrat Yea
Hob Bryan Democrat Nay
Joseph Thomas Democrat Yea
Juan Barnett Democrat Yea
Reginald Jackson Democrat Yea
Rod Hickman Democrat Yea
Sarita Simmons Democrat Yea
Sollie B. Norwood Democrat Yea
Andy Berry Republican Yea
Angela Burks Hill Republican Yea
Bart Williams Republican Yea
Benjamin Suber Republican Yea
Brian Rhodes Republican Yea
Brice Wiggins Republican Yea
Briggs Hopson Republican Yea
Chad McMahan Republican Yea
Chris Johnson Republican Yea
Chuck Younger Republican Yea
Daniel H. Sparks Republican Yea
Dean Kirby Republican Yea
Dennis DeBar, Jr. Republican Yea
J. Walter Michel Republican Yea
Jason Barrett Republican Yea
Jeff Tate Republican Yea
Jeremy England Republican Yea
Joel R. Carter, Jr. Republican Not Voting
Joey Fillingane Republican Yea
Joseph M. Seymour Republican Yea
Josh Harkins Republican Yea
Kathy L. Chism Republican Nay
Kevin Blackwell Republican Yea
Lydia Graves Chassaniol Republican Yea
Michael McLendon Republican Yea
Mike Thompson Republican Yea
Neil S. Whaley Republican Yea
Nicole Boyd Republican Yea
Philman Ladner Republican Yea
Rita Potts Parks Republican Yea
Scott DeLano Republican Yea
Tyler McCaughn Republican Yea

Official roll call →

Passage as Amended

Passed 112 Yea · 2 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 75002
Democrat 32204
Independent 2000
Unaffiliated 3000
Total 112206
% of votes cast 93%2%0%5%
How each member voted (120)
Member Party Vote
Lancaster — Yea
Paden — Yea
Mr. Speaker — Yea
Bo Brown Democrat Not Voting
Bob Evans Democrat Yea
Bradford Blackmon Democrat Yea
Bryant W. Clark Democrat Yea
Carl Mickens Democrat Yea
Cedric Burnett Democrat Yea
Cheikh Taylor Democrat Yea
Christopher M. Bell Democrat Nay
Daryl Porter Democrat Yea
Earle S. Banks Democrat Yea
Fabian Nelson Democrat Yea
Gregory Holloway, Sr. Democrat Yea
Hester Jackson McCray Democrat Yea
Jeffery Harness Democrat Yea
Jeffrey Hulum III Democrat Yea
Jeramey Anderson Democrat Not Voting
John G. Faulkner Democrat Yea
John W. Hines, Sr. Democrat Yea
Juan Barnett Democrat Yea
Justis Gibbs Democrat Yea
Kabir Karriem Democrat Yea
Karl Gibbs Democrat Yea
Keith Jackson Democrat Yea
Kenji Holloway Democrat Yea
Lataisha Jackson Democrat Yea
Omeria Scott Democrat Nay
Oscar Denton Democrat Yea
Otis Anthony Democrat Yea
Percy W. Watson Democrat Yea
Robert L. Sanders Democrat Yea
Ronnie C. Crudup Democrat Not Voting
Solomon C. Osborne Democrat Yea
Stephanie Foster Democrat Yea
Tamarra Butler-Washington Democrat Yea
Timaka James-Jones Democrat Yea
Tracey T. Rosebud Democrat Yea
Willie Bailey Democrat Yea
Zakiya Summers Democrat Not Voting
Angela Cockerham Independent Yea
Shanda Yates Independent Yea
Andy Boyd Republican Yea
Becky Currie Republican Yea
Beth Luther Waldo Republican Yea
Bill Kinkade Republican Yea
Bill Pigott Republican Yea
Billy Adam Calvert Republican Yea
Brad Mattox Republican Yea
Brent Anderson Republican Yea
Brent Powell Republican Yea
C. Scott Bounds Republican Yea
Carolyn Crawford Republican Yea
Casey Eure Republican Yea
Celeste Hurst Republican Yea
Chris Johnson Republican Yea
Clay Deweese Republican Yea
Clay Mansell Republican Yea
Dan Eubanks Republican Yea
Dana McLean Republican Yea
Donnie Bell Republican Yea
Donnie Scoggin Republican Yea
Elliot Burch Republican Yea
Fred Shanks Republican Yea
Gene Newman Republican Yea
Greg Haney Republican Yea
Henry Zuber III Republican Yea
Jansen Owen Republican Yea
Jay McKnight Republican Yea
Jeff Hale Republican Yea
Jeffrey S. Guice Republican Yea
Jerry R. Turner Republican Yea
Jill Ford Republican Yea
Jim Estrada Republican Yea
Jimmy Fondren Republican Yea
Jody Steverson Republican Yea
Joey Hood Republican Yea
John Read Republican Yea
John Thomas "Trey" Lamar, III Republican Yea
Jonathan McMillan Republican Yea
Joseph Tubb Republican Yea
Josh Hawkins Republican Yea
Justin Keen Republican Yea
Karl Oliver Republican Yea
Ken Morgan Republican Yea
Kent McCarty Republican Yea
Kevin Blackwell Republican Yea
Kevin Felsher Republican Yea
Kevin Ford Republican Yea
Kevin Horan Republican Yea
Kimberly Remak Republican Yea
Lance Varner Republican Yea
Larry Byrd Republican Yea
Lee Yancey Republican Yea
Lester Carpenter Republican Yea
Manly Barton Republican Yea
Mark Tullos Republican Yea
Mike Thompson Republican Yea
Missy McGee Republican Yea
Noah Sanford Republican Not Voting
Philman Ladner Republican Yea
Price Wallace Republican Yea
Randy P. Boyd Republican Yea
Randy Rushing Republican Yea
Richard Bennett Republican Yea
Rob Roberson Republican Yea
Rodney Hall Republican Yea
Sam C. Mims, V Republican Yea
Sam Creekmore IV Republican Yea
Shane Aguirre Republican Yea
Stacey Hobgood-Wilkes Republican Not Voting
Stephen A. Horne Republican Yea
Steve Lott Republican Yea
Steve Massengill Republican Yea
Troy Smith Republican Yea
Vince Mangold Republican Yea
W.I. "Doc" Harris Republican Yea
William Tracy Arnold Republican Yea
Zachary Grady Republican Yea

Official roll call →

Passage as Amended

Passed 49 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 12100
Republican 31001
Unaffiliated 6000
Total 49101
% of votes cast 96%2%0%2%
How each member voted (51)
Member Party Vote
Horhn — Yea
Jordan — Yea
Parker — Yea
Polk — Yea
Robinson — Yea
Turner-Ford — Yea
Albert Butler Democrat Yea
Bradford Blackmon Democrat Yea
David Blount Democrat Yea
Derrick T. Simmons Democrat Yea
Gary Brumfield Democrat Yea
Hillman Terome Frazier Democrat Yea
Hob Bryan Democrat Nay
Joseph Thomas Democrat Yea
Juan Barnett Democrat Yea
Reginald Jackson Democrat Yea
Rod Hickman Democrat Yea
Sarita Simmons Democrat Yea
Sollie B. Norwood Democrat Yea
Andy Berry Republican Yea
Angela Burks Hill Republican Yea
Bart Williams Republican Yea
Benjamin Suber Republican Yea
Brian Rhodes Republican Yea
Brice Wiggins Republican Yea
Briggs Hopson Republican Yea
Chad McMahan Republican Yea
Chris Johnson Republican Yea
Chuck Younger Republican Yea
Daniel H. Sparks Republican Yea
Dean Kirby Republican Yea
Dennis DeBar, Jr. Republican Yea
J. Walter Michel Republican Yea
Jason Barrett Republican Yea
Jeff Tate Republican Yea
Jeremy England Republican Yea
Joel R. Carter, Jr. Republican Not Voting
Joey Fillingane Republican Yea
Joseph M. Seymour Republican Yea
Josh Harkins Republican Yea
Kathy L. Chism Republican Yea
Kevin Blackwell Republican Yea
Lydia Graves Chassaniol Republican Yea
Michael McLendon Republican Yea
Mike Thompson Republican Yea
Neil S. Whaley Republican Yea
Nicole Boyd Republican Yea
Philman Ladner Republican Yea
Rita Potts Parks Republican Yea
Scott DeLano Republican Yea
Tyler McCaughn Republican Yea

Official roll call →

Subjects

taxation finance
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Frequently asked questions

Who sponsors SB 3126?
SB 3126 is sponsored by Scott DeLano (Republican), Brice Wiggins (Republican), Jeremy England (Republican), Mike Thompson (Republican), and Philman Ladner (Republican).
What is the current status of SB 3126?
This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 3126?
Track SB 3126 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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