MS HB1098

Allows Mississippi resident individual income taxpayers to voluntarily designate a portion of their tax refund to contribute to the State General Fund by marking a box on their tax return.

Provides checkoff options on the Mississippi income tax form for contributions of $1, $5, $10, or any other amount specified by the taxpayer.

Permits each spouse filing a joint return to independently designate a portion of the refund for contribution to the State General Fund.

Requires the Department of Revenue to explain in tax form instructions the purposes for which contributions will be used and to report annually to the State Treasurer the total amount designated.

Applies to taxable years beginning on or after January 1, 2015.