MS SB2173

Amends Mississippi Code Section 27-7-15 to exclude wages earned by full-time students from gross income for state income tax purposes.

Defines "full-time student" as a taxpayer enrolled in at least 12 semester hours (or equivalent) of coursework at a university, college, or community/junior college.

Defines "wages" as remuneration in cash or other forms for services performed by an employee for an employer.

Effective January 1, 2010.