MS SB2270

Amends Mississippi Code Section 27-7-18 to allow volunteer firefighters a deduction from gross income of up to $250.00 for expenses necessarily incurred as a direct result of their service.

Defines "volunteer firefighter" as a member of a volunteer fire department who serves without compensation (except nominal compensation or meals), has been an active member for at least two years, and has completed any required certification.

Takes effect January 1, 2012.