MS HB1169

Allows state and political subdivision officers/employees with delinquent income tax (unpaid by August 15) to elect having 25% of wages withheld instead of full amount, until tax, interest and penalties are paid in full.

Without an election, full wage withholding for delinquent income tax remains the default collection method.

Commissioner of Revenue must notify the appropriate fiscal officer of unpaid income taxes, which serves as a lien on the employee's compensation.

Amends Section 7-7-43 to reference the optional 25% withholding election when issuing stop orders on allowances or claims owed to delinquent taxpayers.

Effective July 1, 2023.