MS HB1209

Excludes compensation received by Mississippi residents for active federal service as Armed Forces members in active duty status while stationed outside Mississippi from state income tax gross income.

Adds new paragraph (ll) to Section 27-7-15 of the Mississippi Code defining the exclusion for military personnel stationed outside the state pursuant to military orders.

Effective January 1, 2019.

Does not affect tax claims, assessments, or appeals for taxes accrued before the act's effective date.