27 Miss. Code. R. 210-45A-109 - Duty-related disability benefits excluded from income

Internal Revenue Code Section 104 and applicable Department of the Treasury Regulations provide that, if disability payments (i) are mandated by statute and (ii) are compensation for occupational injury, such payments are excluded from income, provided that the payments are not based upon the employee's age or length of service. Accordingly, the minimum duty-related disability benefits paid pursuant to § 25-11-114(6) are excluded from income under Code Section 104.

Notes

27 Miss. Code. R. 210-45A-109

Adopted effective August 1, 1996; amended effective February 1, 2000; amended effective January 1, 2002; amended effective July 1, 2002; amended June 21, 2005 to be effective 8/1/2005; amended and reformatted effective July 1, 2007; amended effective July 1, 2009; amended effective August 1, 2010; amended effective August 1, 2012 Amended 10/1/2016 Amended 2/1/2022