---
type: "Bill"
title: "Income tax; allow deduction for Back to Business Mississippi Grant Program eligible expenses."
description: "Income tax; allow deduction for Back to Business Mississippi Grant Program eligible expenses."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2021"
identifier: "HB 1446"
citation: "Mississippi HB 1446 (2021)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Gunn"]
version_count: 6
action_count: 19
vote_count: 4
first_action: "2021-02-22T06:00:00+00:00"
last_action: "2021-04-14T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/b95ad46d-2669-42e3-8756-eea08970b4f8"
source_url: "http://billstatus.ls.state.ms.us/2021/pdf/House_authors/Gunn.xml"
source_hash: "ff633caaa9de61e0b1c788b0cc6a2adc51191cf1d709294f5a3bcf49c33f3521"
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 1446 (2021) — Income tax; allow deduction for Back to Business Mississippi Grant Program eligible expenses.

## 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/HB1446IN.htm)
2. **Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB1446_S_Amend_01.pdf)
3. **Amendment No 2 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB1446_S_Amend_02.pdf)
4. **Amendment Report for House Bill No. 1446** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/Amendment_Report_for_HB1446.pdf)
5. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/1400-1499/HB1446PS.htm)
6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/1400-1499/HB1446SG.htm)

## Votes

- Passage — **114–1** (pass) · lower
- Passage as Amended — **48–0** (pass) · upper
- Adopt Conference Report — **47–0** (pass) · upper
- Adopt Conference Report — **115–0** (pass) · lower

## Sponsors

- Gunn — primary (person)

## Timeline

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

- **2021-02-22T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2021-02-22T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2021-02-24T06:00:00+00:00** Passed `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 `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** Returned For Concurrence
- **2021-03-19T05:00:00+00:00** Decline to Concur/Invite Conf
- **2021-03-23T05:00:00+00:00** Conferees Named Lamar,Steverson,Massengill
- **2021-03-24T05:00:00+00:00** Conferees Named Harkins,Johnson,England
- **2021-03-27T05:00:00+00:00** Conference Report Filed
- **2021-03-27T05:00:00+00:00** Conference Report Filed
- **2021-03-28T05:00:00+00:00** Conference Report Adopted
- **2021-03-28T05:00:00+00:00** Conference Report Adopted
- **2021-03-30T05:00:00+00:00** Enrolled Bill Signed
- **2021-03-30T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-14T05:00:00+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/b95ad46d-2669-42e3-8756-eea08970b4f8`. Confidence: reported (aggregated from official Mississippi legislature records).