35 Miss. Code. R. 3-02-11-100

Current through October 31, 2024

Section 35-3-02-11-100

The amount allowable for individual non-business itemized deductions for federal income tax purposes is the same for state income tax purposes with the following exceptions:

1. The federal deduction for state and local income taxes paid and any tax allowed for federal purposes in lieu of state income tax;

2. Gambling losses from Mississippi gaming establishments; and

3. Taxes collected by Mississippi gaming establishments pursuant to Mississippi Ann. Code Sections 27-7-901 and 27-7-903.

35 Miss. Code. R. 3-02-11-100

Amended 1/1/2020