MS HB697

Creates the "First Responders Income Tax Relief Act" to exclude certain first responder compensation from Mississippi state income tax.

Exempts up to $15,000 annually in compensation for full-time or part-time law enforcement officers certified by the Board on Law Enforcement Officer Standards and Training.

Exempts up to $15,000 annually in compensation for full-time firefighters employed by Mississippi state or political subdivisions, and volunteer firefighters certified by the State Fire Academy.

Exempts up to $15,000 annually in compensation for emergency medical technicians, county medical examiners/deputies, and directors/assistants of local emergency management organizations.

Effective January 1, 2025.