House Bill 697

AN ACT TO CREATE THE FIRST RESPONDERS INCOME TAX RELIEF ACT; TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO EXCLUDE FROM GROSS INCOME UNDER THE STATE INCOME TAX LAW A PORTION OF COMPENSATION FOR EMPLOYMENT AS A FULL-TIME OR PART-TIME LAW ENFORCEMENT OFFICER WHO HAS BEEN CERTIFIED BY THE BOARD ON LAW ENFORCEMENT OFFICER STANDARDS AND TRAINING, A PORTION OF COMPENSATION FOR EMPLOYMENT AS A FULL-TIME FIREFIGHTER EMPLOYED BY THE STATE OF MISSISSIPPI OR ANY POLITICAL SUBDIVISION THEREOF, A PORTION OF COMPENSATION OF ANY KIND RECEIVED BY A PERSON WHO IS A VOLUNTEER FIREFIGHTER CERTIFIED BY THE STATE FIRE ACADEMY AND REGISTERED WITH THE STATE OF MISSISSIPPI, OR A POLITICAL SUBDIVISION THEREOF, ON A VOLUNTEER FIREFIGHTING STATUS, PROVIDED THAT THE PERSON WAS SO CERTIFIED AND REGISTERED DURING THE TAXABLE YEAR IMMEDIATELY PRECEDING THE TAXABLE YEAR FOR WHICH THIS PROVISION WILL APPLY; A PORTION OF COMPENSATION FOR EMPLOYMENT AS AN EMERGENCY MEDICAL TECHNICIAN, A PORTION OF COMPENSATION FOR EMPLOYMENT AS A COUNTY MEDICAL EXAMINER OR DEPUTY COUNTY MEDICAL EXAMINER, A PORTION OF COMPENSATION FOR EMPLOYMENT AS A DIRECTOR OR MANAGER OF A LOCAL EMERGENCY MANAGEMENT ORGANIZATION ESTABLISHED UNDER SECTION 33-15-17, MISSISSIPPI CODE OF 1972, AND A PORTION OF COMPENSATION FOR EMPLOYMENT AS AN ASSISTANT TO SUCH A DIRECTOR OR MANAGER, PROVIDED THAT THE ASSISTANT'S DUTIES INCLUDE RESPONDING TO LOCAL EMERGENCIES; AND FOR RELATED PURPOSES.

In the House of Representatives

• Randy Rushing

  Sponsor

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

In the House of Representatives Jan 15 – Feb 26

1. Jan 15Referred to the House committee on Ways and Means
2. Feb 26Died in committee in the House