Mississippi enacted an employer tax-credit measure associated with ICHRA in 2026, while Arizona enacted legislation directing a feasibility study for a state-employee ICHRA program. These are different policy actions and do not replace the federal rules governing private-employer ICHRA plans.
Mississippi: employer incentive
Mississippi's Department of Revenue confirms HB 343 created an ICHRA-related small-employer income tax credit. The legislature records signature on April 6, 2026 and an effective date of January 1, 2026. Employers should check eligibility, claim instructions and any allocation limits before including a credit in their budget. source source
Arizona: state feasibility study
The HRA Council reported that Arizona HB 2693 was signed on June 4, 2026 and directs a feasibility study concerning ICHRA for state employees. A feasibility study is not the same as a launched state plan or a private-employer tax credit. source
What employers should infer
State action can affect incentives, public-sector adoption, education, and local market participation. It does not eliminate federal class, notice, substantiation, affordability, premium-tax-credit, or employer-mandate requirements.
Verification checklist
- Read the enacted state bill or agency guidance—not only a trade-association summary.
- Confirm effective date, eligible employer, eligible employee, qualifying expenditure, and credit limits.
- Determine whether appropriations, applications, or agency rulemaking are still required.
- Keep the state incentive separate from the federal ICHRA compliance model.
- Have tax and benefits counsel review any claimed credit.
Bottom line
State interest in ICHRA is expanding, but each action must be classified correctly: enacted incentive, study, pilot, procurement, or operational program.
Sources and evidence
Review dates are recorded for each source above. Company pages are useful for confirming how a product is described, but they do not prove service quality or customer results.