MS HB698

Eliminates state income tax on National Guard and Reserve Forces compensation for the 2025 taxable year and all years thereafter (previously capped at $15,000 annually through 2024).

Excludes from gross income compensation for full-time or part-time law enforcement officers certified by the Board on Law Enforcement Officer Standards and Training.

Excludes from gross income compensation for full-time firefighters employed by the State of Mississippi or any political subdivision, and for volunteer firefighters certified by the State Fire Academy.

Exempts from state income tax compensation for emergency medical technicians, county medical examiners, deputy county medical examiners, and directors or managers of local emergency management organizations (and their assistants who respond to emergencies).

Effective January 1, 2025.