MS HB1244

Adds a new income tax exemption of $1,500.00 for any taxpayer or spouse who is deaf at the close of the taxable year.

Defines deafness for tax purposes as total hearing impairment or seriously impaired hearing such that the primary means of receiving spoken language is through lip reading, sign language, finger spelling, or reading.

Amends Section 27-7-21 of the Mississippi Code of 1972 to insert the new deafness exemption provision as subsection (h).

Effective January 1, 2014.

Does not affect any tax claims, assessments, or actions that accrued before the effective date.