House Bill 1728

AN ACT TO BE KNOWN AS THE MISSISSIPPI CRITICAL NEEDS SCHOOL DISTRICT TAX DEDUCTION ACT OF 2017; TO DEFINE CERTAIN TERMS; TO ESTABLISH THE MISSISSIPPI CRITICAL NEEDS SCHOOL DISTRICT TAX DEDUCTION PROGRAM TO ATTRACT FIRST-YEAR TEACHERS TO GEOGRAPHICAL AREAS OF THE STATE WHERE THERE EXISTS A CRITICAL NEED IN PRIMARY AND SECONDARY EDUCATION INSTRUCTION, AND TO RETAIN THOSE FIRST-YEAR TEACHERS AND VETERAN TEACHERS WHO SERVE AS LICENSED TEACHERS IN CRITICAL NEEDS SCHOOL DISTRICTS BY MAKING TAX INCENTIVES AVAILABLE TO THEM; TO PROVIDE THAT THE PROGRAM SHALL BE AVAILABLE TO FIRST-YEAR TEACHERS LICENSED BY THE STATE DEPARTMENT OF EDUCATION WHO ENTER INTO A CONTRACT FOR EMPLOYMENT IN A CRITICAL NEEDS SCHOOL DISTRICT AND COMMIT TO PROVIDE FOUR YEARS OF SERVICE AS A TEACHER IN THAT SCHOOL DISTRICT; TO PROVIDE THAT A FIRST-YEAR TEACHER IN THE PROGRAM IS ELIGIBLE FOR AN INCOME TAX DEDUCTION IN AN AMOUNT NOT EXCEEDING TWENTY THOUSAND DOLLARS FOR EACH YEAR OF SERVICE RENDERED IN THE CRITICAL NEEDS SCHOOL DISTRICT DURING THE FOUR-YEAR PERIOD, AND IF THE TEACHER CONTINUES TEACHING IN THAT CRITICAL NEEDS SCHOOL DISTRICT AFTER THE FOUR-YEAR PERIOD, FOR EACH OF THE NEXT FOUR YEARS OF SERVICE RENDERED IN THAT SCHOOL DISTRICT; TO PROVIDE THAT A FIRST-YEAR TEACHER MUST COMPLETE ONE FULL ACADEMIC AND CONTRACTUAL YEAR OF SERVICE AS A LICENSED TEACHER IN A CRITICAL NEEDS SCHOOL DISTRICT IN ORDER TO BE ELIGIBLE FOR THE TAX DEDUCTION; TO PROVIDE THAT IF A TEACHER WHO IS ELIGIBLE FOR THE TAX DEDUCTION LEAVES THE CRITICAL NEEDS SCHOOL DISTRICT IN WHICH THE TEACHER WAS EMPLOYED WHEN THE TAX DEDUCTION WAS INITIALLY GRANTED BEFORE THE END OF THE FOUR-YEAR PERIOD, THE TEACHER SHALL NOT BE ELIGIBLE FOR THE TAX DEDUCTION FOR THE REMAINDER OF THE FOUR-YEAR PERIOD; TO PROVIDE THAT AFTER A TEACHER COMPLETES FOUR YEARS OF SERVICE IN A CRITICAL NEEDS SCHOOL DISTRICT, THE TEACHER MAY TRANSFER TO ANOTHER CRITICAL NEEDS SCHOOL DISTRICT AND COMMIT TO PROVIDE FOUR YEARS OF SERVICE AS A TEACHER IN THAT SCHOOL DISTRICT, AND WILL BE ELIGIBLE TO RECEIVE THE TAX DEDUCTION FOR EACH YEAR OF SERVICE RENDERED IN THAT SCHOOL DISTRICT DURING THE FOUR-YEAR PERIOD; TO PROVIDE THAT A FIRST-YEAR TEACHER SHALL BE ELIGIBLE TO RECEIVE THE TAX DEDUCTION AUTHORIZED IN THE PROGRAM FOR A MAXIMUM OF TEN YEARS DURING WHICH THE TEACHER IS PARTICIPATING IN THE PROGRAM, EXCEPT THAT IF A TEACHER LEAVES THE CRITICAL NEEDS SCHOOL DISTRICT IN WHICH THE TEACHER WAS EMPLOYED WHEN THE TAX DEDUCTION WAS INITIALLY GRANTED BEFORE THE END OF THE FOUR-YEAR PERIOD, THE MAXIMUM NUMBER OF YEARS FOR WHICH THE TEACHER IS ELIGIBLE TO RECEIVE THE TAX DEDUCTION SHALL BE REDUCED BY THE NUMBER OF YEARS REMAINING IN THE FOUR-YEAR PERIOD; TO PROVIDE THAT THE PROGRAM SHALL BE AVAILABLE TO VETERAN TEACHERS LICENSED BY THE STATE DEPARTMENT OF EDUCATION WHO ARE SERVING AS A TEACHER IN A CRITICAL NEEDS SCHOOL DISTRICT; TO PROVIDE THAT A VETERAN TEACHER IN THE PROGRAM IS ELIGIBLE FOR AN INCOME TAX DEDUCTION IN AN AMOUNT NOT EXCEEDING TWENTY THOUSAND DOLLARS FOR EACH YEAR OF SERVICE RENDERED IN THE CRITICAL NEEDS SCHOOL DISTRICT THROUGH THE END OF THE TENTH YEAR OF SERVICE AS A TEACHER IN THAT SCHOOL DISTRICT; TO PROVIDE THAT A VETERAN TEACHER SHALL BE ELIGIBLE TO RECEIVE THE TAX DEDUCTION AUTHORIZED IN THE PROGRAM FOR A MAXIMUM OF TEN YEARS DURING WHICH THE TEACHER IS PARTICIPATING IN THE PROGRAM, REDUCED BY THE NUMBER OF YEARS THAT THE TEACHER RENDERED SERVICE AS A TEACHER IN THE CRITICAL NEEDS SCHOOL DISTRICT BEFORE THE 2016-2017 SCHOOL YEAR; TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO EXCLUDE FROM GROSS INCOME UNDER THE INCOME TAX LAWS AMOUNTS RECEIVED BY A TEACHER FOR SERVICE RENDERED IN A CRITICAL NEEDS SCHOOL DISTRICT, NOT EXCEEDING TWENTY THOUSAND DOLLARS FOR EACH YEAR OF SERVICE RENDERED; AND FOR RELATED PURPOSES.

In the House of Representatives

• Jeramey Anderson

  Sponsor

l9n doesn't hold this bill's text yet.

In the House of Representatives Feb 20 – Feb 22

1. Feb 20Referred to the House committee on Ways and Means
2. Feb 22Died in committee in the House