MS HB10

Amends Mississippi Code Section 27-7-15 to exclude compensation received by Mississippi residents for active federal service as members of the Armed Forces of the United States while stationed outside Mississippi pursuant to military orders from state income tax gross income.

Adds new paragraph (ff) to the list of income items exempt from Mississippi state income taxation, specifically targeting active duty military pay for service members permanently stationed out of state.

Effective date is January 1, 2010, with no retroactive effect on tax claims, assessments, or appeals for taxes accrued before the effective date.