---
type: "Bill"
title: "Use tax; revise authorized use of funds distributed to municipalities for infrastructure assistance."
description: "Use tax; revise authorized use of funds distributed to municipalities for infrastructure assistance."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2026"
identifier: "HB 1386"
citation: "Mississippi HB 1386 (2026)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Lamar"]
version_count: 4
action_count: 12
vote_count: 2
first_action: "2026-01-19T06:00:00+00:00"
last_action: "2026-03-17T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a0acf2d2-a26b-4bf0-8845-b1851ec774bb"
source_url: "http://billstatus.ls.state.ms.us/2026/pdf/House_authors/Lamar.xml"
source_hash: "255346e43a55539c637e2f74c24f8611a0fbaac690c9f78371133300b2ee4935"
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 1386 (2026) — Use tax; revise authorized use of funds distributed to municipalities for infrastructure assistance.

## 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/2026/html/HB/1300-1399/HB1386IN.htm)
2. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2026/html/HB/1300-1399/HB1386PS.htm)
3. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2026/html/HB/1300-1399/HB1386CS.htm)
4. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2026/html/HB/1300-1399/HB1386SG.htm)

## Votes

- Passage — **52–0** (pass) · upper
- Passage — **122–0** (pass) · lower

## Sponsors

- Lamar — primary (person)

## Timeline

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

- **2026-01-19T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2026-02-03T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2026-02-04T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2026-02-04T06:00:00+00:00** Passed `passage`
- **2026-02-05T06:00:00+00:00** Transmitted To Senate `introduction`
- **2026-02-13T06:00:00+00:00** Referred To Finance `referral-committee`
- **2026-02-26T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2026-03-05T06:00:00+00:00** Passed `passage`
- **2026-03-09T05:00:00+00:00** Returned For Enrolling
- **2026-03-10T05:00:00+00:00** Enrolled Bill Signed
- **2026-03-10T05:00:00+00:00** Enrolled Bill Signed
- **2026-03-17T05:00:00+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/a0acf2d2-a26b-4bf0-8845-b1851ec774bb`. Confidence: reported (aggregated from official Mississippi legislature records).