35 Miss. Code R. § 3-02-14-100
Current through May 31, 2024
Amounts paid by an organized union as unemployment benefits to its unemployed members are taxable if the benefits come out of union dues. If union members make special payments to a fund, unemployment benefits received from the fund are includible in gross income only to the extent they exceed the recipient's contributions. The amounts paid into the fund are not deductible.
35 Miss. Code. R. § 3-02-14-100