Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ms/2023/hb-261.md

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+---
+type: "Bill"
+title: "Income tax; extend credit for qualified contributions to an endowed fund at qualified community foundations."
+description: "Income tax; extend credit for qualified contributions to an endowed fund at qualified community foundations."
+jurisdiction: "us/states/ms"
+legislature: "Mississippi Legislature"
+session: "2023"
+identifier: "HB 261"
+citation: "Mississippi HB 261 (2023)"
+classification: ["bill"]
+subjects: ["Finance", "Ways and Means"]
+status: "enacted"
+primary_sponsors: ["Roberson"]
+version_count: 6
+action_count: 24
+vote_count: 4
+first_action: "2023-01-05T06:00:00+00:00"
+last_action: "2023-04-19T05:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/8bf27c4c-cdda-4f53-8c00-3d4ed3c65c25"
+source_url: "http://billstatus.ls.state.ms.us/2023/pdf/House_authors/Roberson.xml"
+source_hash: "2ede61381943810000debb57f32a6ed11330822c2f1b585419e87e14a599bc53"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ms"]
+---
+
+# Mississippi HB 261 (2023) — Income tax; extend credit for qualified contributions to an endowed fund at qualified community foundations.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/0200-0299/HB0261IN.htm)
+2. **Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/ham/HB0261_H_Amend_01.pdf)
+3. **Amendment Report for House Bill No. 261** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/Amendment_Report_for_HB0261.pdf)
+4. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/0200-0299/HB0261PS.htm)
+5. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/HB0261_S_Cmte_Amend_01.pdf)
+6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/0200-0299/HB0261SG.htm)
+
+## Votes
+
+- Passage as Amended — **114–3** (pass) · lower
+- Passage as Amended — **51–0** (pass) · upper
+- Adopt Conference Report — **115–0** (pass) · lower
+- Adopt Conference Report — **52–0** (pass) · upper
+
+## Sponsors
+
+- Roberson — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-01-05T06:00:00+00:00** Referred To Ways and Means `referral-committee`
+- **2023-01-25T06:00:00+00:00** Title Suff Do Pass `committee-passage`
+- **2023-02-01T06:00:00+00:00** Amended `amendment-passage`
+- **2023-02-01T06:00:00+00:00** Passed As Amended `passage`
+- **2023-02-03T06:00:00+00:00** Transmitted To Senate `introduction`
+- **2023-02-13T06:00:00+00:00** Referred To Finance `referral-committee`
+- **2023-02-28T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
+- **2023-03-01T06:00:00+00:00** Amended `amendment-passage`
+- **2023-03-01T06:00:00+00:00** Passed As Amended `passage`
+- **2023-03-02T06:00:00+00:00** Returned For Concurrence
+- **2023-03-16T05:00:00+00:00** Decline to Concur/Invite Conf
+- **2023-03-21T05:00:00+00:00** Conferees Named Lamar,Steverson,Roberson
+- **2023-03-21T05:00:00+00:00** Conferees Named Harkins,Johnson,England
+- **2023-03-25T05:00:00+00:00** Conference Report Filed
+- **2023-03-25T05:00:00+00:00** Conference Report Filed
+- **2023-03-26T05:00:00+00:00** Recommitted For Further Conf
+- **2023-03-26T05:00:00+00:00** Recommitted For Further Conf
+- **2023-03-26T05:00:00+00:00** Conference Report Filed
+- **2023-03-26T05:00:00+00:00** Conference Report Filed
+- **2023-03-27T05:00:00+00:00** Conference Report Adopted
+- **2023-03-27T05:00:00+00:00** Conference Report Adopted
+- **2023-03-29T05:00:00+00:00** Enrolled Bill Signed
+- **2023-03-29T05:00:00+00:00** Enrolled Bill Signed
+- **2023-04-19T05:00:00+00:00** Approved by Governor `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8bf27c4c-cdda-4f53-8c00-3d4ed3c65c25`. Confidence: reported (aggregated from official Mississippi legislature records).
+