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

HB 603 would have amended Mississippi's income tax code to exclude up to $20,000 annually in compensation for full-time state-certified law enforcement officers from taxable "gross income." This provision would directly affect Mississippi law enforcement officers by reducing their state income tax liability on their base salary. The bill's key mechanism is a specific exclusion added to Section 27-7-15 of Mississippi's tax code, applying to eligible officers' compensation without altering other tax rules. The bill died in committee on February 26, 2025, and did not become law.