---
type: "Bill"
title: "Use tax; revise distribution of revenue, provide income tax credit for employer making payments for employee dependent care."
description: "Use tax; revise distribution of revenue, provide income tax credit for employer making payments for employee dependent care."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "HB 1734"
citation: "Mississippi HB 1734 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Lamar"]
version_count: 5
action_count: 23
vote_count: 4
first_action: "2023-02-21T06:00:00+00:00"
last_action: "2023-04-19T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/eafa8617-1164-4102-91c9-cab5de868644"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/House_authors/Boyd_(19th).xml"
source_hash: "ab410877bac046f0bff61cc8f647eaae4d21bbd85effc9ae5d3ec1693c453cda"
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 1734 (2023) — Use tax; revise distribution of revenue, provide income tax credit for employer making payments for employee dependent care.

## 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/1700-1799/HB1734IN.htm)
2. **Amendment Report for House Bill No. 1734** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/Amendment_Report_for_HB1734.pdf)
3. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/1700-1799/HB1734PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/pdf/sam/HB1734_S_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/HB/1700-1799/HB1734SG.htm)

## Votes

- Adopt Conference Report — **52–0** (pass) · upper
- Passage as Amended — **52–0** (pass) · upper
- Passage — **107–8** (pass) · lower
- Adopt Conference Report — **113–4** (pass) · lower

## Sponsors

- Lamar — primary (person)
- Boyd (19th) — cosponsor (person)
- Reynolds — cosponsor (person)
- Stamps — cosponsor (person)

## Timeline

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

- **2023-02-21T06:00:00+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`
- **2023-03-09T06:00:00+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** Decline to Concur/Invite Conf
- **2023-03-21T05:00:00+00:00** Conferees Named Lamar,Steverson,Massengill
- **2023-03-21T05:00:00+00:00** Conferees Named Harkins,Hopson,Polk
- **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/eafa8617-1164-4102-91c9-cab5de868644`. Confidence: reported (aggregated from official Mississippi legislature records).