Scope
Senate Bill 2001 of the 2024 Second Extraordinary Session amends the Mississippi Major Economic Impact Act so that its definition of project includes certain data processing facilities, and, for certain data center projects, provides protection from surface or subsurface mineral exploration, authorizes county and municipal agreements limiting local taxes, fees and assessments and fee-in-lieu agreements, authorizes county assistance with certain costs, and provides an income tax exemption for income arising from certain data center projects. The act took effect from and after passage.
- Geographic scope
- Mississippi
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Mississippi Legislature
Dates
- Adopted
- 30 January 2024
- Effective
- 30 January 2024
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The act states no expiration of the data center provisions reviewed.
- Source document
- 30 January 2024
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Mississippi's Senate Bill 2001 of the 2024 Second Extraordinary Session, approved by the Governor on 30 January 2024 and effective from passage, amended the Mississippi Major Economic Impact Act to cover certain data processing facilities. For those data center projects it provides protection from mineral exploration, lets counties and municipalities agree to limit local taxes and use fee-in-lieu agreements, allows county assistance with costs, and exempts income arising from the projects from state income tax. It is a project-specific incentive law, not a general program for all data centers.
What this does not establish
- The act is written for projects meeting its own definitions; it is not a finding about any other data center.
- Later acts that amend the same Code sections for other projects were not reviewed; the Mississippi Code text was not opened.
- The official site failed TLS verification on 2026-09-23; the signed text and history saved on 2026-09-22 were used.
- Only the title and selected sections were read in full; the act has 35 sections.
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.
- No related action is recorded.
Sources
https://billstatus.ls.state.ms.us/documents/20242E/html/SB/2001-2099/SB2001SG.htm
- Official bill history, SB 2001 (2024 Second Extraordinary Session) records approval by the Governor on 30 January 2024 · 30 January 2024