Statutory Source Reference · Mississippi · 2026

The professional-entity decision for ABA in Mississippi

In Mississippi, ABA is licensed by the Mississippi Autism Board under Chapter 73-75, but the professional-entity statutes are elective and the corporate-practice doctrine is physician-specific, so ownership stays open. Below are the five provisions that decide the entity question, quoted verbatim.

Important · Not legal advice; do not rely on this without a lawyer

This page is general educational information, not legal, tax, or financial advice, and it is not produced by an attorney. Reading it creates no attorney-client relationship. The verdict is an interpretation of statutes that are amended, repealed, and reinterpreted by courts and agencies, and that apply differently to the specific facts of any practice, so it may be incomplete, outdated, or wrong. Verbatim text should be confirmed against the current official code. Do not form an entity, raise capital, buy or sell a practice, or make any other decision in reliance on this page. Engage a licensed attorney in Mississippi before acting.

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Mississippi · summary and verdict
ABA is licensed by the Mississippi Autism Board under Miss. Code Chapter 73-75, not the medical board. Mississippi's professional-entity forms are elective and the corporate-practice doctrine is physician-specific, so no professional entity is required and a non-licensee may own an ordinary LLC employing licensed analysts. A professional corporation or professional LLC is available but optional.

The five rows below carry the operative statutory language verbatim, each quote pulled from the official code. This page is one state from the full state-by-state reference. Nothing here is legal, tax, or financial advice.

The five-part test in brief

Whether an ABA practice needs a professional entity is a stack of five questions. The licensing act is the gateway, because an unlicensed profession is generally not a professional service and an ordinary entity governs. The professional-entity statute supplies the form and the ownership rule that applies if that form is used. The scope definition decides whether ABA is actually inside that statute. The corporate-practice doctrine, a separate body of law that often lives in the medical practice act or case law rather than the entity statute, is usually what forces licensed ownership and pushes outside capital into a management company. And the fee-splitting and anti-remuneration rules constrain management-fee economics even where ownership is open. The rows below run those five against this state's actual code, quoting the operative language so the position rests on the statute.

Mississippi, provision by provision

Mississippi

Ownership open

Holding: a non-licensee may own an ordinary Mississippi LLC that employs licensed behavior analysts. No professional entity is required; the professional-corporation form under the Professional Corporation Law and the professional-LLC form under the Limited Liability Company Act are available but optional; the corporate-practice doctrine reaches physicians only; and management-fee economics are constrained by the Medicaid Fraud Control Act, which reaches any provider billing the program.

1Licensed Profession2Prof Entity State3ABA Prof Entity4Non Professional Ownership5Fee splitting
1Is ABA a licensed profession?

This matters because the entire professional-entity analysis applies only to a licensed profession. Mississippi licenses behavior analysts and assistant behavior analysts under Chapter 73-75, administered by the distinctively named Mississippi Autism Board, which is empowered to license qualified applicants in the practice of behavior analysis. The placement of the profession under the Autism Board, outside the medical framework, is the fact that controls the corporate-practice analysis in axis four.

Verbatim, Miss. Code Ann. § 73-75-1 (license required)It is unlawful for any person to practice or offer to practice as a behavior analyst or assistant behavior analyst in this state, or to use any title, sign, card or device to indicate that the person is a behavior analyst or assistant behavior analyst, unless the person is licensed in accordance with this chapter.
Verbatim, Miss. Autism Board Rule 1.2 (legal authority), Miss. Code Ann. § 73-75-1The Mississippi Autism Board shall be empowered under Miss. Code Ann. Section 73-75-1, et seq., to license qualified applicants in the practice of behavior analysis.
2The professional-entity rule: is one required, and who may own it

Mississippi's professional entities live in the Professional Corporation Law and in the professional-service provisions of the Limited Liability Company Act. These forms are permissive rather than compulsory: they supply an optional vehicle that a licensed practitioner may elect, and they do not compel a licensed profession into a professional entity or bar an ordinary LLC from employing licensed practitioners.

Verbatim, Miss. Code Ann. § 79-10-17(1) (rendering professional services)A domestic or foreign corporation may render professional services in this state only through individuals licensed or otherwise authorized in this state to render the services.
3Does the rule reach ABA? The scope link

The scope link decides whether the professional-entity rule actually reaches ABA. Mississippi's professional-corporation law turns on whether a license is required to render the service, and behavior analysts are licensed under Chapter 73-75, so ABA is a professional service capable of using the elective professional form. But because the form is optional and no corporate-practice rule compels it, the scope link does not force a professional entity on an ABA practice; it only makes the form available.

Verbatim, Miss. Code Ann. § 79-10-5(g) (definitions)"Professional service" means any type of personal service to the public which requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization.
4Corporate-practice doctrine and ownership by law

The ownership conclusion rests on two independent points. First, the professional-corporation form is permissive, and an ABA practice that operates as an ordinary LLC is never reached by the professional-entity ownership rules. Second, the corporate-practice doctrine that could otherwise force licensed ownership is physician-specific, expressed through the Medical Practice Act and enforced by the State Board of Medical Licensure; it reaches physicians, not behavior analysts, who are licensed by the distinctively named Mississippi Autism Board rather than a medical board. The behavior-analyst licensing chapter imposes no licensed-ownership requirement and no corporate-practice bar of its own. A non-licensee may therefore own an ordinary Mississippi LLC that employs licensed behavior analysts, because neither the entity statute nor the medical doctrine reaches an ABA practice.

Verbatim, Miss. Code Ann. § 73-25-1 (practice of medicine)For the purposes of this chapter, the "practice of medicine" shall mean the practice of allopathic and osteopathic medicine. Every person who desires to practice medicine must first obtain a license to do so from the State Board of Medical Licensure.
5Fee-splitting and illegal remuneration

Open ownership does not mean open economics. Mississippi's profession-specific fee-splitting bars sit in the medical discipline provisions and reach physicians, so the constraint on an ABA practice comes from the Medicaid Fraud Control Act and the federal anti-kickback rule, neither of which is physician-specific. The state statute makes it unlawful to solicit, offer, or receive a kickback or bribe in the furnishing of goods or services reimbursable under the Medicaid program, or to receive a rebate of a fee for referring an individual for such goods or services, and it reaches an ABA practice the moment it bills Medicaid; the federal statute reaches the same practice through Medicaid and Medicare. Together they mean ownership can sit with a non-licensee while the management fee cannot be structured freely. The practical consequence is the one common to every open-ownership state: the management fee must be fixed at fair market value for services actually rendered, not set as a share of clinical revenue or keyed to patient volume or referrals, because a percentage-of-revenue fee is precisely what these statutes police.

Verbatim, Miss. Code Ann. § 43-13-207 (kickbacks and bribes)A person shall not solicit, offer or receive a kickback or bribe in the furnishing of goods or services for which payment is or may be made in whole or in part pursuant to the Medicaid program, or make or receive any such payment, or receive a rebate of a fee or charge for referring an individual to another person for the furnishing of such goods or services.

Reading the five together: ABA is a licensed profession in Mississippi under the Autism Board (axis one), the professional-entity forms are elective (axis two), the scope definition makes the professional form available but not compulsory (axis three), the corporate-practice doctrine reaches physicians only (axis four), and the only live constraint is the Medicaid Fraud Control Act and the federal anti-kickback rule, which police management-fee economics rather than ownership (axis five). Therefore a non-licensee may own an ordinary Mississippi LLC that employs licensed behavior analysts, with the professional forms available but optional.

This entity question sits alongside the other state analyses in the entity decision pillar and the broader ABA compliance knowledge base: how Mississippi handles professional entity formation and management and ownership structures, its licensing regime, the facility and records rules, and its Medicaid enrollment framework each carry part of the picture.


Outlook: how this verdict could change

Likelihood of change: Low. Mississippi licenses behavior analysts under the Autism Board and has not moved to restrict ABA ownership or extend the corporate-practice doctrine beyond medicine.

What to watch. Any amendment to Chapter 73-75 or the Medical Practice Act that would extend corporate-practice or ownership restrictions to behavior analysts; none currently does.

Disruption if it changes: Low. A realistic change would add clinical-control or reporting terms rather than compel a new entity form.


Where professional advice is essential, not optional

Verbatim statutory text is a starting point, not a conclusion. Statutes are amended, agencies issue rules that fill them in, and courts interpret them, so the corporate-practice and fee-splitting questions in particular often turn on interpretation rather than the words on the page. Use this page to locate the operative provisions and to speak from the source, then confirm the current text against the official code and engage qualified Mississippi counsel before acting. Nothing here is legal, tax, or financial advice.

Confirm current requirements directly

The provisions quoted here change and are interpreted by agencies and courts. The official Mississippi code and qualified Mississippi counsel are the authoritative sources. Neither this page nor any secondary source should be relied on in place of direct verification and professional advice.

Last updated June 2026. A statute-level reference for the Mississippi ABA professional-entity and ownership question, with operative language quoted verbatim from public statutory sources. Statutes change and are interpreted by agencies and courts. Nothing here is legal, tax, or financial advice. Confirm against the official code and consult qualified counsel before relying on this information.