Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 03 - Exclusions from Gross Income
Chapter 03 - Employee Benefits
Section 35-3-03-03-104
Universal Citation: MS Code of Rules 35-3-03-03-104
Current through September 24, 2024
The gross income of an employee does not include contributions which his employer makes to an accident or health plan for compensation (through insurance or otherwise) to the employee for personal injuries or sickness incurred by him, his spouse or his dependents.
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