---
type: "Bill"
title: "Ad valorem taxation; revise types of new enterprises eligible for tax exemption."
description: "Ad valorem taxation; revise types of new enterprises eligible for tax exemption."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "HB 1561"
citation: "Mississippi HB 1561 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Hood"]
version_count: 5
action_count: 13
vote_count: 3
first_action: "2023-02-07T06:00:00+00:00"
last_action: "2023-03-27T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8b84dd83-2eff-4f46-b9fc-cc8ee6c5bc78"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/House_authors/Boyd_(19th).xml"
source_hash: "b70719547787e83845bb43a6cf43149b6682aeefd0c36dfcd9d69becbe3aafca"
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 1561 (2023) — Ad valorem taxation; revise types of new enterprises eligible for tax exemption.

## 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/1500-1599/HB1561IN.htm)
2. **Amendment Report for House Bill No. 1561** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/Amendment_Report_for_HB1561.pdf)
3. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/1500-1599/HB1561PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/HB1561_S_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/1500-1599/HB1561SG.htm)

## Votes

- Concurrence in Amendment From Senate — **109–4** (pass) · lower
- Passage as Amended — **52–0** (pass) · upper
- Passage — **114–2** (pass) · lower

## Sponsors

- Hood — primary (person)
- Boyd (19th) — cosponsor (person)
- Stamps — cosponsor (person)

## Timeline

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

- **2023-02-07T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2023-02-21T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-02-21T06:00:00+00:00** Passed `passage`
- **2023-02-22T06:00:00+00:00** Transmitted To Senate `introduction`
- **2023-02-23T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-03-13T05:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2023-03-14T05:00:00+00:00** Amended `amendment-passage`
- **2023-03-14T05:00:00+00:00** Passed As Amended `passage`
- **2023-03-15T05:00:00+00:00** Returned For Concurrence
- **2023-03-16T05:00:00+00:00** Concurred in Amend From Senate
- **2023-03-20T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-20T05:00:00+00:00** Enrolled Bill Signed
- **2023-03-27T05:00:00+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/8b84dd83-2eff-4f46-b9fc-cc8ee6c5bc78`. Confidence: reported (aggregated from official Mississippi legislature records).