MS HB938

Authorizes any governmental entity in Mississippi to establish a voluntary First Responders Incentive Program to recognize police officers, firefighters, emergency medical personnel, emergency management personnel, and public works personnel for exemplary performance

Requires participating governmental entities to adopt a formal resolution or ordinance specifying program administration, eligibility criteria, recognition procedures, and rules for fair operation

Permits salary supplements of up to 5% of an employee's annual salary as recognition awards, payable as lump sum or over time from non-state funds (state entities may use state funds)

Recognition criteria include completing relevant college coursework, obtaining non-mandatory professional certifications, exemplary job performance evaluations, and heroic service during emergencies or disasters

Salary supplements awarded under this program are excluded from earned compensation calculations for the Public Employees' Retirement System