---
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).