KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Mississippi

HB1256 • 2026

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

AN ACT TO PROVIDE A STATE INCOME TAX CREDIT FOR TAXPAYERS WHO ARE ACTIVE DRILLING MEMBERS OF THE ARMY NATIONAL GUARD OR AIR NATIONAL GUARD AND ELIGIBLE FOR AN EXEMPTION FROM GROSS INCOME FOR NATIONAL GUARD COMPENSATION UNDER SECTION 27-7-15, MISSISSIPPI CODE OF 1972; TO PROVIDE THE AMOUNT OF THE CREDIT; TO PROVIDE THAT IF THE AMOUNT OF CREDIT CLAIMED BY A TAXPAYER EXCEEDS THE AMOUNT OF INCOME TAX IMPOSED UPON THE TAXPAYER FOR THE TAXABLE YEAR, THEN THE TAXPAYER SHALL RECEIVE A REFUND FROM THE DEPARTMENT OF REVENUE FOR THE AMOUNT OF SUCH EXCESS; AND FOR RELATED PURPOSES.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Carpenter, Hall
Last action
2026-02-25
Official status
Dead
Effective date
January 1,

Plain English Breakdown

Checked against official source text during the last sync.

Income Tax Credit for National Guard Members

This bill would create a state income tax credit of $650 for active drilling members of the Army or Air National Guard who are eligible for an exemption from gross income under Mississippi law.

What This Bill Does

  • Creates a refundable tax credit of $650 for taxpayers who are active drilling members of the Army or Air National Guard and qualify for certain exemptions.
  • Allows taxpayers to claim this credit against their state income taxes.
  • If the credit amount exceeds the taxpayer's income tax liability, the excess is refunded by the Department of Revenue.

Who It Names or Affects

  • Active drilling members of the Army or Air National Guard who are eligible for an exemption from gross income under Mississippi law.

Terms To Know

Refundable Credit
A tax credit that can result in a refund if it exceeds the amount of taxes owed by the taxpayer.
Active Drilling Member
A member of the National Guard who is actively serving and training, as opposed to inactive or retired members.

Limits and Unknowns

  • The bill did not pass in its session.
  • It only applies to those eligible for an exemption under Section 27-7-15(4)(m) of the Mississippi Code of 1972.

Bill History

  1. 2026-02-25 Mississippi Legislative Bill Status System

    02/25 (H) Died In Committee

  2. 2026-01-19 Mississippi Legislative Bill Status System

    01/19 (H) Referred To Ways and Means

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
H. B. No. 1256 *HR26/R813* ~ OFFICIAL ~ R3/5
26/HR26/R813
PAGE 1 (BS\KW)

To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Carpenter, Hall

HOUSE BILL NO. 1256

AN ACT TO PROVIDE A STATE INCOME TAX CREDIT FOR TAXPAYERS WHO 1
ARE ACTIVE DRILLING MEMBERS OF THE ARMY NATIONAL GUARD OR AIR 2
NATIONAL GUARD AND ELIGIBLE FOR AN EXEMPTION FROM GROSS INCOME FOR 3
NATIONAL GUARD COMPENSATION UNDER SECTION 27-7-15, MISSISSIPPI 4
CODE OF 1972; TO PROVIDE THE AMOUNT OF THE CREDIT; TO PROVIDE THAT 5
IF THE AMOUNT OF CREDIT CLAIMED BY A TAXPAYER EXCEEDS THE AMOUNT 6
OF INCOME TAX IMPOSED UPON THE TAXPAYER FOR THE TAXABLE YEAR, THEN 7
THE TAXPAYER SHALL RECEIVE A REFUND FROM THE DEPARTMENT OF REVENUE 8
FOR THE AMOUNT OF SUCH EXCESS; AND FOR RELATED PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Any taxpayer who is an active drilling member of 11
the Army National Guard or Air National Guard and eligible for an 12
exemption from gross income under Section 27-7-15(4)(m) shall be 13
allowed a refundable credit against the taxes imposed under this 14
chapter in the manner prescribed in this section. The amount of 15
the credit shall be equal to Six Hundred Fifty Dollars ($650.00). 16
If the amount of credit claimed by a taxpayer exceeds the amount 17
of income tax imposed upon the taxpayer for the taxable year 18
reduced by the sum of all other credits allowable to the taxpayer 19
under the state income tax laws, except credit for tax payments 20
made by or on behalf of the taxpayer, then the taxpayer shall 21
H. B. No. 1256 *HR26/R813* ~ OFFICIAL ~
26/HR26/R813
PAGE 2 (BS\KW)
ST: Income tax; authorize a credit for active
drilling members of the National Guard.
receive a refund from the Department of Revenue for the amount of 22
such excess. 23
SECTION 2. Section 1 of this act shall be codified as a new 24
section in Chapter 7, Title 27, Mississippi Code of 1972. 25
SECTION 3. Nothing in this act shall affect or defeat any 26
claim, assessment, appeal, suit, right or cause of action for 27
taxes due or accrued under the income tax laws before the date on 28
which this act becomes effective, whether such claims, 29
assessments, appeals, suits or actions have been begun before the 30
date on which this act becomes effective or are begun thereafter; 31
and the provisions of the income tax laws are expressly continued 32
in full force, effect and operation for the purpose of the 33
assessment, collection and enrollment of liens for any taxes due 34
or accrued and the execution of any warrant under such laws before 35
the date on which this act becomes effective, and for the 36
imposition of any penalties, forfeitures or claims for failure to 37
comply with such laws. 38
SECTION 4. This act shall take effect and be in force from 39
and after January 1, 2026. 40