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A copy of all legislative bills is available at  \n[www.legislature.ms.gov](www.legislature.ms.gov).  \nHouse Bill 1-Effective July 1, 2025  \nRevises various sections of law relating to income tax, sales tax, use tax, fuels excise taxes, and the Public Employees’ Retirement System (PERS) .  \nIncome Tax the bill reduces income tax on individuals for taxable income in excess of $10,000 as follows:  \n\n| Tax Year 2027 | Excess of $10,000 @ 3.75% |\n| --- | --- |\n| Tax Year 2028 | Excess of $10,000 @ 3.5% |\n| Tax Year 2029 | Excess of $10,000 @ 3.25% |\n\nFor calendar year 2030 and all years thereafter, except as otherwise provided below, a rate of 3% .  \nThis bill also provides a method for determining whether the income tax imposed on individuals for income in excess of $10,000 will be reduced below 3% . For the calendar year 2031 and any year thereafter, if the Working Cash-Stabilization Reserve Fund is fully funded, the income tax imposed on all taxable income in excess of $10,000 will be reduced by a percentage as indicated below, depending on the percentage by which the Adjusted General Fund Revenue Collections for a fiscal year (beginning with fiscal year 2029) exceed the Appropriations for the following fiscal year (beginning with fiscal year 2030):  \nIf the excess is at least 0.85%, but less than 1%, of the cost of a 1% cut, the tax will be reduced by 0 .2%;  \nIf the excess is at least 1%, but less than 1. 15%, of the cost of a 1% cut, the tax will be reduced by 0.25%; and  \nIf the excess is at least 1. 15% of the cost of a 1% cut, the tax will be reduced by 0.3% .  \nThe bill further provides definitions for “appropriations”and “cost of a 1% cut” for purposes of determining future income tax rate reductions.  \nHouse Bill 961-Effective July 1, 2025  \nReenacts code that provides an income tax credit for taxpayers that use port facilities at state, county and municipal ports for the export of cargo and extends the repealer to 7/1/2028 . It also reenacts code that providesan income tax credit for certain taxpayers that use the airport facilities at public airports for certain charges paid by the taxpayer on the export or import of cargo and extends the repeal date to 7/1/2028 .  \nHouse Bill 972-Effective July 1, 2025  \nAmends code to extend the repea","cbCaifFa8IWjf2iT","https://ap.wps.com/l/cbCaifFa8IWjf2iT","pdf",2503153,27,"English","# What’s New!\n## Legislative Changes\n## Reminders\n## Filing Requirements\n## Do I Have to File?\n## Am I a Resident or a Non-Resident?\n## When and Where Should I File?\n## Line Item Instructions\n## Forms 80-105 and 80-205\n## Taxpayer Information\n## Filing Status and Exemptions\n## Mississippi Adjusted Gross Income\n## Deductions\n## Tax and Credits\n## Payments\n## Refund or Balance Due\n## Income\n## Adjustments\n## Non-Residents and Part-Year Residents\n## Form 80-107\n## Form 80-108\n## Schedule A – Itemized Deductions\n## Schedule B – Interest and Dividend Income\n## Schedule N – Other Income/ Loss & Supplemental Income\n## Income Tax Credits\n## General Information\n## Electronic Filing\n## Taxpayer Access Point (TAP)\n## Who Must Sign?\n## Tax Payments\n## Installment Agreement\n## Declaration of Estimated Tax\n## Interest and Penalty Provisions\n## Round to the Nearest Dollar\n## What Tax Records Do I Need to Keep?\n## Tax Rates\n## Amended Return\n## Death of a Taxpayer\n## Refund Information\n## Contact Us\n## Telephone Assistance\n## District Service Offices\n## FAQs\n## Appendix","[{\"question\":\"How do I file electronically using TAP?\",\"answer\":\"Taxpayer Access Point (TAP) is described as easy to use, convenient, and free. TAP provides an option to Go Paperless, allowing online tax payment and electronic receipt of certain correspondence.\"}]","RESIDENT, NON-RESIDENT AND PART-YEAR RESIDENT - INCOME TAX INSTRUCTIONS | PDF",1789807627,9]