---
type: "Bill"
title: "Mississippi Flexible Tax Incentive Act; create."
description: "Mississippi Flexible Tax Incentive Act; create."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2022"
identifier: "SB 2159"
citation: "Mississippi SB 2159 (2022)"
classification: ["bill"]
subjects: ["Economic and Workforce Development", "Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Parker"]
version_count: 6
action_count: 25
vote_count: 4
first_action: "2022-01-13T06:00:00+00:00"
last_action: "2022-04-18T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0626a65e-7943-4302-b1a6-f563cee3b922"
source_url: "http://billstatus.ls.state.ms.us/2022/pdf/Senate_authors/Parker.xml"
source_hash: "fb14cae01b261c7f0d952213c3396afd3e3ecdfa890a3d40d90092be57e5d1c1"
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 2159 (2022) — Mississippi Flexible Tax Incentive Act; create.

## 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/2022/html/SB/2100-2199/SB2159IN.htm)
2. **Amendment Report for Senate Bill No. 2159** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2022/pdf/ham/Amendment_Report_for_SB2159.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2022/html/SB/2100-2199/SB2159PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2022/pdf/ham/SB2159_H_Cmte_Amend_01.pdf)
5. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2022/html/SB/2100-2199/SB2159CS.htm)
6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2022/html/SB/2100-2199/SB2159SG.htm)

## Votes

- Passage as Amended — **117–0** (pass) · lower
- Adopt Conference Report — **120–0** (pass) · lower
- Passage — **51–0** (pass) · upper
- Adopt Conference Report — **52–0** (pass) · upper

## Sponsors

- Parker — primary (person)

## Timeline

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

- **2022-01-13T06:00:00+00:00** Referred To Finance;Economic and Workforce Development `referral-committee`
- **2022-02-01T06:00:00+00:00** DR - TSDPCS: FI To EC
- **2022-02-01T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2022-02-03T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2022-02-03T06:00:00+00:00** Passed `passage`
- **2022-02-07T06:00:00+00:00** Transmitted To House `introduction`
- **2022-02-08T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2022-03-01T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2022-03-15T05:00:00+00:00** Amended `amendment-passage`
- **2022-03-15T05:00:00+00:00** Passed As Amended `passage`
- **2022-03-16T05:00:00+00:00** Returned For Concurrence
- **2022-03-17T05:00:00+00:00** Decline to Concur/Invite Conf
- **2022-03-18T05:00:00+00:00** Conferees Named Harkins,Parker,Kirby
- **2022-03-22T05:00:00+00:00** Conferees Named Lamar,Steverson,Powell
- **2022-03-26T05:00:00+00:00** Conference Report Filed
- **2022-03-26T05:00:00+00:00** Conference Report Filed
- **2022-03-27T05:00:00+00:00** Recommitted For Further Conf
- **2022-03-27T05:00:00+00:00** Recommitted For Further Conf
- **2022-03-27T05:00:00+00:00** Conference Report Filed
- **2022-03-27T05:00:00+00:00** Conference Report Filed
- **2022-03-28T05:00:00+00:00** Conference Report Adopted
- **2022-03-28T05:00:00+00:00** Conference Report Adopted
- **2022-04-04T05:00:00+00:00** Enrolled Bill Signed
- **2022-04-04T05:00:00+00:00** Enrolled Bill Signed
- **2022-04-18T05:00:00+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/0626a65e-7943-4302-b1a6-f563cee3b922`. Confidence: reported (aggregated from official Mississippi legislature records).