Income tax; authorize a credit for active drilling members of the National Guard.

HB 1256 creates a $650 refundable state income tax credit for Mississippi taxpayers who are active drilling members of the Army or Air National Guard and qualify for an existing exemption on their military compensation under Mississippi law. The credit directly affects eligible National Guard members who serve during drill periods (like weekend training) and pay state income tax. If the credit exceeds a taxpayer's state income tax liability after other credits, they receive a cash refund from the state. The bill takes effect January 1, 2026.