Scope
Mississippi Senate Bill 3106 (2024 Regular Session) would have amended Miss. Code sections 57-113-21, 57-113-23 and 57-113-25 to revise the definitions of business enterprise, data center and state tax used for the data center enterprise tax exemptions, revise the required application contents, and give an enterprise 60 days after notice of noncompliance to cure before forfeiting its exemption. It passed the Senate and died in the House Ways and Means Committee.
- 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
- 16 April 2024
- 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 Senate Bill 3106 of 2024 proposed revisions to definitions in the Data Center Enterprises tax exemption law, Mississippi Code sections 57-113-21, 57-113-23 and 57-113-25. The official bill history shows it passed the Senate on 27 March 2024 and died in the House committee on 16 April 2024. It did not become law, so it did not change the existing exemption.
What this does not establish
- The bill text was not analyzed beyond its title; the record relies on the official bill history.
- The existing Data Center Enterprises exemption is not part of this record.
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 House Bill 1239 (2025) on data center exemption definitions (Did not pass)
- 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)
Sources
https://billstatus.ls.state.ms.us/2024/pdf/history/SB/SB3106.xml