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MS SB2941

Bill

Status

Failed

2/26/2014

Primary Sponsor

Phillip Gandy

Click for details

Origin

Senate

2014 Regular Session

AI Summary

  • Authorizes an income tax credit of up to $500 for taxpayers who served as volunteer firefighters for the entire taxable year
  • 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 two years, and has completed required certification
  • Credits cannot exceed the lesser of $500 or the taxpayer's total tax liability reduced by other allowable credits
  • Codifies the provision in Chapter 7, Title 27 of the Mississippi Code
  • Effective January 1, 2014

Legislative Description

Income tax; authorize a credit for taxpayers who serve as volunteer firefighters.

Last Action

Died In Committee

2/26/2014

Committee Referrals

Finance2/10/2014

Full Bill Text

No bill text available