MS HB1167

Removes automatic wage withholding provisions for state and local government officers and employees who fail to pay income tax by August 15, allowing the Department of Revenue to pursue standard collection remedies instead.

Limits any attachment or garnishment of public officer or employee wages for unpaid income tax to 25% of disposable earnings or the outstanding tax liability, whichever is less.

Removes automatic salary suspension for officers and employees who fail to pay sales tax within two months, replacing it with the same collection remedies available for other taxpayers, capped at 25% of disposable earnings or outstanding liability.

Clarifies that wage attachments or garnishments under these revised tax provisions are exempt from the general wage garnishment protections in Mississippi law.

Effective July 1, 2015.