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---
type: "Bill"
title: "Mississippi Development Authority; clarify time trigger for tax exemption cutoff under Growth and Prosperity Act."
description: "Mississippi Development Authority; clarify time trigger for tax exemption cutoff under Growth and Prosperity Act."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "SB 2681"
citation: "Mississippi SB 2681 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Harkins"]
version_count: 5
action_count: 17
vote_count: 3
first_action: "2023-01-16T06:00:00+00:00"
last_action: "2023-03-10T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/947cabda-1b12-4e5a-91ef-c85035313de2"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/Senate_authors/Harkins.xml"
source_hash: "f87e7b39e41ed1fd0099a8506a982c3983eff878cc63346911e03ac1ada9d473"
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 SB 2681 (2023) — Mississippi Development Authority; clarify time trigger for tax exemption cutoff under Growth and Prosperity Act.
## 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/SB/2600-2699/SB2681IN.htm)
2. **Amendment No 1 (Cmte Sub) (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/SB2681_S_(Cmte_Sub)_Amend_01.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2600-2699/SB2681PS.htm)
4. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2600-2699/SB2681CS.htm)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2600-2699/SB2681SG.htm)
## Votes
- Passage — **48–0** (pass) · upper
- Passage — **116–0** (pass) · lower
- Passage as Amended — **50–0** (pass) · upper
## Sponsors
- Harkins — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-01-24T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2023-02-03T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2023-02-03T06:00:00+00:00** Passed `passage`
- **2023-02-03T06:00:00+00:00** Motion to Reconsider Entered
- **2023-02-06T06:00:00+00:00** Reconsidered
- **2023-02-06T06:00:00+00:00** Amended `amendment-passage`
- **2023-02-06T06:00:00+00:00** Passed As Amended `passage`
- **2023-02-14T06:00:00+00:00** Transmitted To House `introduction`
- **2023-02-15T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2023-02-28T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2023-03-02T06:00:00+00:00** Passed `passage`
- **2023-03-02T06:00:00+00:00** Amendment Tabled
- **2023-03-03T06:00:00+00:00** Returned For Enrolling
- **2023-03-06T06:00:00+00:00** Enrolled Bill Signed
- **2023-03-07T06:00:00+00:00** Enrolled Bill Signed
- **2023-03-10T06:00:00+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/947cabda-1b12-4e5a-91ef-c85035313de2`. Confidence: reported (aggregated from official Mississippi legislature records).