Mississippi 2022 Regular Session

Mississippi House Bill HB378

Introduced
1/5/22  
Refer
1/5/22  

Caption

Income tax; exempt income of certain mental health professionals providing services in critical mental health services shortage areas.

Impact

The implementation of HB 378 is expected to have significant implications for state laws governing income tax and healthcare services. By amending Section 27-7-15 of the Mississippi Code of 1972, the bill seeks to alleviate the financial burden on mental health professionals who serve low-income communities where mental health services are critically needed. This change is anticipated to encourage more qualified professionals to practice in these areas, potentially improving healthcare access for vulnerable populations who otherwise may not receive adequate mental health care.

Summary

House Bill 378 aims to establish a tax exemption for the gross income of mental health professionals providing services in designated critical mental health services shortage areas. This legislation specifically stipulates that the income derived from providing mental health services to low-income individuals under the Medicaid program will not be included in the gross income of these professionals, effectively freeing them from taxation on such earnings. The intention behind this bill is to increase the availability of mental health services in underserved areas by providing an economic incentive for professionals to serve these populations.

Contention

While proponents argue that HB 378 addresses a crucial need for improving mental health care access in underserved regions, there may also be concerns regarding the fiscal implications of exempting certain income tax revenues. Critics may question the long-term sustainability of such tax exemptions and whether they could adversely affect state funding for other essential services. Debates surrounding the bill might manifest in discussions about prioritizing budget allocations within the healthcare sector, particularly in light of existing financial constraints.

Companion Bills

No companion bills found.

Previously Filed As

MS HB684

Income tax; exempt income of certain mental health professionals providing services in critical mental health services shortage areas.

MS A2139

Grants gross income tax deduction to mental health care professionals providing services in the State.

MS A2068

Grants gross income tax deduction to mental health care professionals providing services in the State.

MS SB2065

Income tax; exempt individuals 100 years of age and older.

MS HB1212

Income tax; exempt all compensation of persons retired from military.

MS HB973

Mental Health Employee Retention Loan Repayment Program; create.

MS HB1710

Income tax; exclude tips from gross income.

MS HB603

Income tax; exclude gross income certain amount of compensation for employment as a full-time state certified law enforcement officer.

MS SB2985

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

MS SB2553

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

Similar Bills

MS SB2553

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

MS SB2985

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

MS SB2815

Income tax; exclude full-time law enforcement officer compensation up to $20,000.00 from definition of "gross income."

MS HB1653

Income tax; exclude forgiven, cancelled or discharged federal student loan debt under the PSLF Program from the definition of "gross income".

MS HB476

Income tax; exclude overtime compensation from gross income.

MS SB3001

Income tax; exclude compensation for active or reserve duty in the National Guard from gross income.

MS HB224

Income tax; exclude overtime compensation from gross income.

MS HB1485

Income tax; exclude forgiven, cancelled or discharged federal student loan debt under the Public Service Loan Forgiveness Program from the definition of "gross income".