---
type: "Bill"
title: "Income tax; extend repealer on jobs tax credit for certain water transportation enterprises."
description: "Income tax; extend repealer on jobs tax credit for certain water transportation enterprises."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2025"
identifier: "HB 972"
citation: "Mississippi HB 972 (2025)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Shanks"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2025-01-17T06:00:00+00:00"
last_action: "2025-03-20T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5700b1f8-4bb5-4ff9-a1f9-f1812bc4ee87"
source_url: "http://billstatus.ls.state.ms.us/2025/pdf/House_authors/Shanks.xml"
source_hash: "b3865715bd80b81ed33a37e664f1e7f2fb024c25b9ed555ec731f4b70ff15962"
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 972 (2025) — Income tax; extend repealer on jobs tax credit for certain water transportation enterprises.

## 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/2025/html/HB/0900-0999/HB0972IN.htm)
2. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/HB/0900-0999/HB0972PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/HB/0900-0999/HB0972SG.htm)

## Votes

- Passage — **116–0** (pass) · lower
- Passage — **50–0** (pass) · upper

## Sponsors

- Shanks — primary (person)

## Timeline

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

- **2025-01-17T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2025-01-28T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-02-11T06:00:00+00:00** Passed `passage`
- **2025-02-12T06:00:00+00:00** Transmitted To Senate `introduction`
- **2025-02-17T06:00:00+00:00** Referred To Finance `referral-committee`
- **2025-03-04T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-03-10T05:00:00+00:00** Passed `passage`
- **2025-03-11T05:00:00+00:00** Returned For Enrolling
- **2025-03-12T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-12T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-20T05:00:00+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/5700b1f8-4bb5-4ff9-a1f9-f1812bc4ee87`. Confidence: reported (aggregated from official Mississippi legislature records).