MS HB1123

Excludes from gross income any compensation earned by board-certified psychiatrists and licensed psychologists for providing mental health services to low-income Medicaid patients in areas designated as critical mental health services shortage areas.

Income from these mental health services is exempt from Mississippi state income taxation under this provision.

Requires the Department of Mental Health to annually designate critical mental health services shortage areas by December 31 and to promulgate rules and regulations for implementation.

Amends Section 27-7-15 of the Mississippi Code to add the exemption as paragraph (ll) in the list of income excluded from gross income.

Effective January 1, 2020.