HB697: First Responders Income Tax Relief Act; create.

Legislative Summary

An Act To Create The First Responders Income Tax Relief Act; To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude From Gross Income Under The State Income Tax Law A Portion Of Compensation For Employment As A Full-time Or Part-time Law Enforcement Officer Who Has Been Certified By The Board On Law Enforcement Officer Standards And Training, A Portion Of Compensation For Employment As A Full-time Firefighter Employed By The State Of Mississippi Or Any Political Subdivision Thereof, A Portion Of Compensation Of Any Kind Received By A Person Who Is A Volunteer Firefighter Certified By The State Fire Academy And Registered With The State Of Mississippi, Or A Political Subdivision Thereof, On A Volunteer Firefighting Status, Provided That The Person Was So Certified And Registered During The Taxable Year Immediately Preceding The Taxable Year For Which This Provision Will Apply; A Portion Of Compensation For Employment As An Emergency Medical Technician, A Portion Of Compensation For Employment As A County Medical Examiner Or Deputy County Medical Examiner, A Portion Of Compensation For Employment As A Director Or Manager Of A Local Emergency Management Organization Established Under Section 33-15-17, Mississippi Code Of 1972, And A Portion Of Compensation For Employment As An Assistant To Such A Director Or Manager, Provided That The Assistant's Duties Include Responding To Local Emergencies; And For Related Purposes.