Income tax; exclude tips from gross income.

HB 1710 would amend Mississippi's state income tax code to exclude tips from taxable "gross income." This change directly affects tipped workers, such as restaurant servers and bartenders, by removing tips from the portion of their earnings subject to state income tax. The bill modifies Section 27-7-15 of the Mississippi Code to add tips to the list of exempt income items under the tax law. This is a straightforward policy change that would reduce the state tax burden for eligible workers receiving tips.