---
type: "Bill"
title: "Ad valorem tax; authorize a tax credit for certain refines of oil, gas and petroleum products."
description: "Ad valorem tax; authorize a tax credit for certain refines of oil, gas and petroleum products."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2024"
identifier: "HB 1984"
citation: "Mississippi HB 1984 (2024)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Lamar"]
version_count: 5
action_count: 13
vote_count: 3
first_action: "2024-03-25T05:00:00+00:00"
last_action: "2024-04-29T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9cd6fa39-310c-4321-9e3b-1c6d4509d6f9"
source_url: "http://billstatus.ls.state.ms.us/2024/pdf/House_authors/Lamar.xml"
source_hash: "84c761128291311a2a47f51454a79b0ca4a696a0b8a07ccd7f2b38a9eba1d426"
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 1984 (2024) — Ad valorem tax; authorize a tax credit for certain refines of oil, gas and petroleum products.

## 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/2024/html/HB/1900-1999/HB1984IN.htm)
2. **Amendment Report for House Bill No. 1984** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/sam/Amendment_Report_for_HB1984.pdf)
3. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/HB/1900-1999/HB1984PS.htm)
4. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/pdf/sam/HB1984_S_Cmte_Amend_01.pdf)
5. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2024/html/HB/1900-1999/HB1984SG.htm)

## Votes

- Concurrence in Amendment From Senate — **118–0** (pass) · lower
- Passage — **120–0** (pass) · lower
- Passage as Amended — **50–0** (pass) · upper

## Sponsors

- Lamar — primary (person)

## Timeline

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

- **2024-03-25T05:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2024-03-26T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2024-03-27T05:00:00+00:00** Passed `passage`
- **2024-03-28T05:00:00+00:00** Transmitted To Senate `introduction`
- **2024-04-05T05:00:00+00:00** Referred To Finance `referral-committee`
- **2024-04-11T05:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2024-04-16T05:00:00+00:00** Amended `amendment-passage`
- **2024-04-16T05:00:00+00:00** Passed As Amended `passage`
- **2024-04-17T05:00:00+00:00** Returned For Concurrence
- **2024-04-19T05:00:00+00:00** Concurred in Amend From Senate
- **2024-04-22T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-23T05:00:00+00:00** Enrolled Bill Signed
- **2024-04-29T05:00:00+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/9cd6fa39-310c-4321-9e3b-1c6d4509d6f9`. Confidence: reported (aggregated from official Mississippi legislature records).