---
type: "Bill"
title: "Ad valorem tax; exempt property of certain not-for-profit corporations used to provide swimming lessons and training."
description: "Ad valorem tax; exempt property of certain not-for-profit corporations used to provide swimming lessons and training."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2021"
identifier: "HB 1420"
citation: "Mississippi HB 1420 (2021)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Yates"]
version_count: 7
action_count: 18
vote_count: 4
first_action: "2021-02-18T06:00:00+00:00"
last_action: "2021-03-29T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ba1ac17c-d53d-4b2a-ad4f-eb7ef6adf608"
source_url: "http://billstatus.ls.state.ms.us/2021/pdf/House_authors/Yates.xml"
source_hash: "e2bacddc58564101005dc786d1e16cace4499f7410418cd52b7908856c5a1297"
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 1420 (2021) — Ad valorem tax; exempt property of certain not-for-profit corporations used to provide swimming lessons and training.

## 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/2021/html/HB/1400-1499/HB1420IN.htm)
2. **Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/ham/HB1420_H_Amend_01.pdf)
3. **Amendment No 1 to Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB1420_S_Amend_01_to_Cmte_Amend_01.pdf)
4. **Amendment Report for House Bill No. 1420** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/Amendment_Report_for_HB1420.pdf)
5. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/1400-1499/HB1420PS.htm)
6. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB1420_S_Cmte_Amend_01.pdf)
7. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/1400-1499/HB1420SG.htm)

## Votes

- Passage as Amended — **116–0** (pass) · lower
- Concurrence in Amendment From Senate — **112–2** (pass) · lower
- Passage as Amended — **50–0** (pass) · upper
- Passage as Amended — **51–0** (pass) · upper

## Sponsors

- Yates — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-18T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2021-02-24T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2021-02-24T06:00:00+00:00** Amended `amendment-passage`
- **2021-02-24T06:00:00+00:00** Passed As Amended `passage`
- **2021-02-25T06:00:00+00:00** Transmitted To Senate `introduction`
- **2021-03-09T06:00:00+00:00** Referred To Finance `referral-committee`
- **2021-03-11T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2021-03-16T05:00:00+00:00** Amended `amendment-passage`
- **2021-03-16T05:00:00+00:00** Passed As Amended `passage`
- **2021-03-17T05:00:00+00:00** Motion to Reconsider Entered
- **2021-03-17T05:00:00+00:00** Reconsidered
- **2021-03-17T05:00:00+00:00** Amended `amendment-passage`
- **2021-03-17T05:00:00+00:00** Passed As Amended `passage`
- **2021-03-18T05:00:00+00:00** Returned For Concurrence
- **2021-03-19T05:00:00+00:00** Concurred in Amend From Senate
- **2021-03-23T05:00:00+00:00** Enrolled Bill Signed
- **2021-03-23T05:00:00+00:00** Enrolled Bill Signed
- **2021-03-29T05:00:00+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/ba1ac17c-d53d-4b2a-ad4f-eb7ef6adf608`. Confidence: reported (aggregated from official Mississippi legislature records).