Section 35-3-04-01-105 - MPACT or MACS Program Payments1. Taxpayers who make payments to a prepaid tuition contract or a college savings account under the MPACT (Mississippi Prepaid Affordable College Tuition) or the MACS (Mississippi Affordable College Savings) programs are allowed a deduction for the actual amounts paid during the taxable year as an adjustment to gross income. Each program shall provide to the taxpayer an annual statement of account to identify the amount paid and therefore, eligible for the adjustment.2. Unqualified distributions of previously deducted MPACT or MACS payments must be included in gross income in the year they are received. Payments to other prepaid tuition programs are not eligible for this deduction.35 Miss. Code. R. § 3-04-01-105