MS HB788

Amends Mississippi Code Section 27-7-17 to allow individuals to deduct state income taxes paid as a nonbusiness itemized deduction on their state income tax returns.

Permits state income taxes paid to be deducted without regard to any federal limitation on deductibility, allowing Mississippi residents to claim the full amount paid regardless of federal tax rules.

Removes state sales taxes from the list of allowable itemized deductions, as the deduction now applies specifically to state income taxes paid rather than sales taxes.

Takes effect January 1, 2019, with no impact on tax claims, assessments, or appeals arising before the effective date.