Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 03 - Exclusions from Gross Income
Chapter 07 - Contributions by Employer to Accident and Health Plans
Section 35-3-03-07-100

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 sicknesses incurred by him, his spouse or his dependents. The employer may contribute to an accident or health plan either by paying the premium (or a portion of the premium) on a policy of accident or health insurance covering one or more of his employees, or by contributing to a separate trust or fund. However, if such insurance policy, trust or fund provides other benefits in addition to accident and health benefits, the exclusion applies only to that portion of the employer's contribution which is allocable to accident and health benefits.