Income tax; exclude full-time law enforcement officer compensation up to $20,000.00 from definition of "gross income."

SB 2815 amends Mississippi's state income tax code to exclude up to $20,000 of annual salary from the taxable income of full-time, state-certified law enforcement officers. This policy directly affects Mississippi law enforcement officers by reducing their state income tax liability on a portion of their earnings. The key mechanism is a specific amendment to the definition of "gross income" in the tax code, excluding qualifying officer compensation. The change applies only to state income tax and does not alter federal tax treatment or other benefits.