Income tax; exclude payment for property taken by eminent domain from gross income.

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Plain-English Summary

An Act To Amend Section 27-7-15, Mississippi Code Of 1972, To Exclude From The Definition Of "gross Income" For Purposes Of The State Income Tax Law Amounts Received As Payment For Compensation Or Damages For Property Taken By Eminent Domain Or Condemnation As Authorized By Law, Provided That The Purchase Date For The Property Is Not Less Than Five Years Before The Date The Property Is Taken By Eminent Domain Or Condemnation; And For Related Purposes.

Source: OpenStates · fetched March 17, 2026

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