Scope
Mississippi House Bill 1239 of 2025 would have revised definitions in Miss. Code section 57-113-21, the application contents in section 57-113-23 and a 60-day cure period in section 57-113-25 for the data center enterprise tax exemptions. It passed both chambers in different forms and died in conference on 29 March 2025. It did not become law and did not change the existing exemption.
- Geographic scope
- Mississippi
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Mississippi Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 29 March 2025
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Mississippi House Bill 1239 of 2025 would have revised definitions in Miss. Code section 57-113-21, the application contents in section 57-113-23 and a 60-day cure period in section 57-113-25 for the data center enterprise tax exemptions. It passed both chambers in different forms and died in conference on 29 March 2025, according to the official bill history. It did not become law, so the existing data center enterprise exemptions were not changed by it.
What this does not establish
- The bill text was not analyzed beyond its title; the record relies on the official bill history.
- The official site failed TLS verification on 2026-09-23; the history saved on 2026-09-22 was used.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Senate Bill 3168 (2025) on data center exemption definitions and extensions (Did not pass)
- Related, not a replacement Data Center Enterprises tax exemptions (Department of Revenue description) (In effect)
- Related, not a replacement Senate Bill 3106 (2024) on data center exemption definitions (Did not pass)
Sources
https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1239.xml