Mississippi lawmakers will head to Jackson today to convene in special session beginning at noon.

Most likely, they&8217;ll leave their climate-controlled houses this morning, hop into their comfortable vehicles and scoot into Jackson to relax in roomy leather chairs as they work the special session&8217;s lone agenda item.

While all of this comfortable movement is occurring, 160 miles to their south approximately 100,000 of their constituents will be holed up in FEMA trailers. Many residents have to walk outside just to stretch out their arms comfortably since the trailers have low ceilings.

That&8217;s correct, more than 13 months after Hurricane Katrina splintered houses, tens of thousands of Mississippi residents are still living in the cramped, economically constructed, no-frills trailers provided by the Federal Emergency Management Agency.

The issue on the agenda in Jackson today is a proposal to cut the taxes on modular house construction.

Sadly, what seemed like a simple issue has become a political one.

On one side, sits Gov. Haley Barbour, convinced that this tax will help spark new construction on the Coast.

On the other side, sits a number of skeptical lawmakers who fear the only ones who will benefit from the tax will be the modular house builders, not the consumers.

In the middle sit thousands of FEMA trailers. The trailers need to leave and Mississippians need permanent housing. If cutting the tax &8212; regardless of who profits &8212; helps one family get into a house sooner than later, it&8217;ll be worth it.