MS SB2815

Amends Mississippi Code Section 27-7-15 to exclude compensation received by full-time, state-certified law enforcement officers from gross income for state income tax purposes, limited to a maximum of $20,000.00 per tax year.

Adds this exclusion as a new paragraph (ss) to the list of items exempt from gross income under Mississippi's income tax law.

Applies to compensation received by qualifying law enforcement officers only; the exemption does not extend to other types of income or non-certified officers.

Takes effect January 1, 2025.