Mississippi 2022 Regular Session

Mississippi House Bill HB1212

Introduced
1/17/22  
Refer
1/17/22  

Caption

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

Impact

The implementation of this bill would have significant implications for state tax laws, particularly concerning how retirement allowances for military personnel are treated under the income tax regulations. By excluding military retirement pay from gross income, the state acknowledges and provides support to veterans by allowing them to retain more of their income. This could potentially serve as an incentive for military personnel to retire in Mississippi, benefiting the state's veteran population and aiding in their economic stability.

Summary

House Bill 1212 aims to amend Section 27-7-15 of the Mississippi Code to redefine 'gross income' under the state income tax law. This bill specifically targets compensation received by retired members of the U.S. Armed Forces who are receiving a retirement allowance. The goal of this amendment is to exempt such retirement compensation from being classified as taxable income, thereby alleviating the tax burden on veteran retirees.

Contention

Despite its intentions, the bill may face contention regarding its financial implications on state revenue. Opponents might argue that exempting military retirement pay from taxation could reduce the state's overall tax intake, leading to budgetary constraints in public services or programs. Furthermore, there may be concerns about the fairness of providing tax exemption solely to military retirees, which could provoke discussions about similar exemptions for other groups, such as first responders or public service retirees.

Companion Bills

No companion bills found.

Similar Bills

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.

MS HB224

Income tax; exclude overtime compensation from gross income.

MS HB476

Income tax; exclude overtime compensation from gross income.

MS HB143

Income tax; exclude overtime compensation from gross income.

MS SB2451

Income tax; exclude forgiven, cancelled or discharged federal student loan debt from definition of "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".

MS SB3001

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