MS HB189

Amends Mississippi Code Section 27-7-15 to exclude compensation received by state residents for active federal service as Armed Forces members in active duty status while stationed outside Mississippi from gross income for state income tax purposes.

Applies to military members stationed outside Mississippi pursuant to military orders, creating a new exemption category (gg) in the gross income definition section.

Takes effect January 1, 2011 and does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date.