Bill

Bill > HB143


MS HB143

MS HB143
Income tax; exclude overtime compensation from gross income.


summary

Introduced
01/04/2023
In Committee
01/04/2023
Crossed Over
Passed
Dead
02/22/2023

Introduced Session

2023 Regular Session

Bill Summary

An Act To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude Overtime Compensation From The Definition Of "gross Income" For Purposes Of The State Income Tax Law; And For Related Purposes.

AI Summary

This bill excludes overtime compensation from the definition of "gross income" for purposes of the state income tax law in Mississippi. Specifically, the bill adds new language to the state's income tax statutes to exempt amounts received as overtime compensation required by the federal Fair Labor Standards Act from being included in a taxpayer's gross income for state income tax purposes. This change will take effect on January 1, 2023.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 02/22/2023)

Taxonomy

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...