Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 14 - Strike Benefits
Section 35-3-02-14-100

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.