First Responders Income Tax Elimination Act; create.

HB 698, the "First Responders Income Tax Elimination Act," would have excluded specific compensation from Mississippi's state income tax for certain public safety workers. It directly affects certified law enforcement officers, full-time and volunteer firefighters (with state certification), emergency medical technicians, county medical examiners, and directors/managers of local emergency management organizations. The bill's key mechanism amends tax code section 27-7-15 to add these roles' compensation to the list of tax-exempt income, excluding it from gross income calculations. Volunteer firefighters must have been certified and registered with the state during the prior tax year to qualify. The bill died in committee in February 2025 and did not become law.