MS HB1577

Amends Mississippi income tax law to exclude compensation received for active federal service as a member of the Armed Forces of the United States in active duty status from gross income.

Adds a new paragraph (qq) to Section 27-7-15 of the Mississippi Code defining the exclusion for active duty military compensation.

Exemption applies to all compensation received while serving on active duty, complementing existing exemptions for combat zone pay and National Guard/Reserve compensation.

Becomes effective January 1, 2023.