MS HB279

Exempts from state income tax the gross income of board-certified psychiatrists and licensed psychologists who provide mental health services in state-designated critical mental health services shortage areas to low-income individuals covered by Medicaid.

Requires the Department of Mental Health to annually designate by December 31 which areas of the state qualify as critical mental health services shortage areas based on underserved availability of mental health services.

Grants the Department of Mental Health authority to promulgate rules and regulations necessary to implement and administer the income tax exemption provisions.

Amends Mississippi Code Section 27-7-15 to add a new subsection (kk) recognizing the income tax exemption established in Section 1 of the act.

Effective January 1, 2018.