Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 03 - Exclusions from Gross Income
Chapter 03 - Employee Benefits
Section 35-3-03-03-103

Amounts received by employees under employer financed accident and health plans may be excluded from gross income if such amounts are paid to reimburse the taxpayer for expenses incurred for medical care of the taxpayer, spouse or dependents or to reimburse the employee for medical care and payments for permanent injury or loss of bodily function.