MS SB2466

Allows 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 active for at least 2 years, and has completed any required certification.

Adds new subsection (6) to Section 27-7-18 of the Mississippi Code of 1972.

Takes effect January 1, 2013.