Income tax; authorize a credit for taxpayers who serve as volunteer firefighters.

HB 295 creates a $500 refundable income tax credit for Mississippi taxpayers who serve as active volunteer firefighters. To qualify, taxpayers must provide verified documentation from their county fire coordinator proving their service. If the credit exceeds the taxpayer's income tax liability, the Department of Revenue will issue a refund for the difference. The credit applies to taxable years beginning January 1, 2026, and is directly available to volunteer firefighters meeting the documentation requirements.