Mississippi HB 1472: MS Department of Employment Security; revise various provisions relating to employers' wage records and unemployment taxes.

Bill Text

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To: Workforce Development;
Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Bell (21st)

HOUSE BILL NO. 1472

AN ACT TO AMEND SECTION 71-5-127, MISSISSIPPI CODE OF 1972, 1
TO ESTABLISH RESTRICTIONS ON THE SHARING OF DATA COLLECTED BY THE 2
MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY WITH A STATE, 3
FEDERAL OR PRIVATE ENTITY; TO AMEND SECTION 71-5-133, MISSISSIPPI 4
CODE OF 1972, TO CREATE AN ADMINISTRATIVE HEARING PROCESS FOR THE 5
DEPARTMENT OF EMPLOYMENT SECURITY TO DETERMINE IF GOOD CAUSE 6
EXISTS FOR AN EMPLOYER FAILING TO RESPOND TO A SUBPOENA FOR WAGE 7
RECORDS; TO AMEND SECTION 71-5-139, MISSISSIPPI CODE OF 1972, TO 8
AUTHORIZE THE DEPARTMENT TO ASSESS PENALTIES FOR EMPLOYERS 9
WILLFULLY AND CONTINUALLY REFUSING TO PRODUCE WAGE RECORDS; TO 10
AUTHORIZE THE DEPARTMENT TO SEEK THE SHERIFF'S ASSISTANCE WHEN THE 11
COURT HAS ISSUED AN ORDER OF CONTEMPT; TO CREATE NEW SECTION 12
71-5-352, MISSISSIPPI CODE OF 1972, TO REQUIRE THE ELECTRONIC 13
PAYMENT OF UNEMPLOYMENT INSURANCE AND TRAINING TAXES BY EMPLOYERS; 14
TO AMEND SECTION 71-5-355, MISSISSIPPI CODE OF 1972, TO ESTABLISH 15
A FORMAL PROCESS FOR AN EMPLOYER TO REQUEST A REVIEW OF TAX RATES 16
FOR GOOD CAUSE; TO AUTHORIZE THE DEPARTMENT TO MAKE ADJUSTMENTS TO 17
THE TAX RATES WHEN THE EMPLOYER IS NOT AT FAULT; TO AMEND SECTION 18
71-5-365, MISSISSIPPI CODE OF 1972, TO ESTABLISH A FORMAL PROCESS 19
FOR AN EMPLOYER TO REQUEST A WAIVER OF CERTAIN TAX CONTRIBUTIONS 20
AFTER A REVIEW AND FINDING OF GOOD CAUSE; TO AUTHORIZE THE 21
DEPARTMENT TO MAKE ADJUSTMENTS WHEN THE EMPLOYER IS NOT AT FAULT 22
FOR FAILING TO FILE WAGE REPORTS; TO AMEND SECTION 71-5-543, 23
MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT TO WAIVE THE 24
REPAYMENT OF BENEFITS FOR GOOD CAUSE; AND FOR RELATED PURPOSES. 25
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 26
SECTION 1. Section 71-5-127, Mississippi Code of 1972, is 27
amended as follows: 28

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71-5-127. (1) Any information or records concerning an 29
individual or employing unit obtained by the department pursuant 30
to the administration of this chapter or any other federally 31
funded programs for which the department has responsibility shall 32
be private and confidential, except as otherwise provided in this 33
article or by regulation. Information or records may be released 34
by the department only when the release is required by the federal 35
government under law in connection with, or as a condition of 36
funding for, a program being administered by the department, by 37
subpoena as permitted by state or federal law, or if the 38
department has an executed data sharing agreement with the state 39
or federal agency requesting the information. 40
(2) Data stored by the department may not be released to 41
third-parties, including, but not limited to, any state or federal 42
agency even if required by law, regulation or as a condition of 43
funding, unless the department grants permission for the release 44
in writing and receives specific written assurances from the 45
requesting party that the data will not be: 46
(a) Released to other federal or state agencies without 47
written permission of the department, which must first enter into 48
a written agreement with the other federal or state agency 49
regarding the uses of the data; 50
(b) Released to any third-parties; and 51
(c) Released to any governmental, for-profit or 52
nonprofit entity except upon presentation of a subpoena authorized 53

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by law or without written permission of the department, which must 54
first enter into a written agreement regarding the uses of the 55
data, including requiring de-identification of the data as 56
appropriate with the requesting entity. 57
( * * *3) Each employing unit shall keep true and accurate 58
work records, containing such information as the department may 59
prescribe. Such records shall be open to inspection and be 60
subject to being copied by the department or its authorized 61
representatives at any reasonable time and as often as may be 62
necessary. The department, Board of Review and any referee may 63
require from any employing unit any sworn or unsworn reports with 64
respect to persons employed by it which they or any of them deem 65
necessary for the effective administration of this chapter. 66
Information, statements, transcriptions of proceedings, 67
transcriptions of recordings, electronic recordings, letters, 68
memoranda, and other documents and reports thus obtained or 69
obtained from any individual pursuant to the administration of 70
this chapter shall, except to the extent necessary for the proper 71
administration of this chapter, be held confidential and shall not 72
be published or be opened to public inspection (other than to 73