MS HB1728

Establishes the Mississippi Critical Needs School District Tax Deduction Program to attract and retain teachers in designated critical needs school districts through income tax deductions.

First-year teachers who commit to four years of service in a critical needs district are eligible for up to $20,000 annual income tax deduction for each year of service, extendable for an additional four years if they remain, with a maximum of ten years total eligibility.

Veteran teachers already employed in critical needs districts during the 2016-2017 school year are eligible for up to $20,000 annual income tax deduction for each year through their tenth year of service, reduced by years already served before 2016-2017.

Defines critical needs school districts as those meeting four core criteria (low graduation rates, high student transience, high teacher turnover, and 65% or more low-income students) plus at least one additional criterion related to specialized student needs or teacher shortages.

Amends Section 27-7-15 of Mississippi Code to exclude from gross income amounts up to $20,000 per year received by teachers for service in critical needs school districts; effective July 1, 2017.