---
type: "Bill"
title: "Use tax; revise provisions regarding special infrastructure assistance funds for muninicpalities and counties."
description: "Use tax; revise provisions regarding special infrastructure assistance funds for muninicpalities and counties."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "SB 2842"
citation: "Mississippi SB 2842 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["DeLano"]
version_count: 6
action_count: 28
vote_count: 6
first_action: "2023-01-16T06:00:00+00:00"
last_action: "2023-04-13T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/4f0cd288-2b9f-4b81-b226-809546f5f2d7"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/Senate_authors/DeLano.xml"
source_hash: "660d5e3ad59ef2b90f4a7ff0ab0f0c59416ba0d2e3c6fc82b4e2bc9f903cf2ab"
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 2842 (2023) — Use tax; revise provisions regarding special infrastructure assistance funds for muninicpalities and counties.

## 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/2800-2899/SB2842IN.htm)
2. **Amendment Report for Senate Bill No. 2842** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/ham/Amendment_Report_for_SB2842.pdf)
3. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2800-2899/SB2842PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/ham/SB2842_H_Cmte_Amend_01.pdf)
5. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2800-2899/SB2842CS.htm)
6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2800-2899/SB2842SG.htm)

## Votes

- Adopt Conference Report — **118–0** (pass) · lower
- Adopt Conference Report — **52–0** (pass) · upper
- Adopt Conference Report — **115–1** (pass) · lower
- Passage — **50–0** (pass) · upper
- Passage as Amended — **114–1** (pass) · lower
- Adopt Conference Report — **52–0** (pass) · upper

## Sponsors

- DeLano — primary (person)

## Timeline

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

- **2023-01-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-01-31T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2023-02-06T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2023-02-06T06:00:00+00:00** Passed `passage`
- **2023-02-07T06:00:00+00:00** Transmitted To House `introduction`
- **2023-02-13T06:00:00+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** Amended `amendment-passage`
- **2023-03-02T06:00:00+00:00** Passed As Amended `passage`
- **2023-03-03T06:00:00+00:00** Returned For Concurrence
- **2023-03-06T06:00:00+00:00** Decline to Concur/Invite Conf
- **2023-03-17T05:00:00+00:00** Conferees Named Harkins,Johnson,DeLano
- **2023-03-21T05:00:00+00:00** Conferees Named Lamar,Steverson,Massengill
- **2023-03-23T05:00:00+00:00** Conference Report Filed
- **2023-03-23T05:00:00+00:00** Conference Report Filed
- **2023-03-27T05:00:00+00:00** Conference Report Adopted
- **2023-03-28T05:00:00+00:00** Conference Report Adopted
- **2023-03-28T05:00:00+00:00** Reconsidered
- **2023-03-28T05:00:00+00:00** Recommitted For Further Conf
- **2023-03-28T05:00:00+00:00** Reconsidered
- **2023-03-28T05:00:00+00:00** Recommitted For Further Conf
- **2023-03-28T05:00:00+00:00** Conference Report Filed
- **2023-03-28T05:00:00+00:00** Conference Report Filed
- **2023-03-29T05:00:00+00:00** Conference Report Adopted
- **2023-03-29T05:00:00+00:00** Conference Report Adopted
- **2023-03-31T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-31T05:00:00+00:00** Enrolled Bill Signed
- **2023-04-13T05:00:00+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/4f0cd288-2b9f-4b81-b226-809546f5f2d7`. Confidence: reported (aggregated from official Mississippi legislature records).