Mississippi SCRA Benefits: Lease Rights & Tax Exemptions
Part of: The Complete Guide to the SCRA
Mississippi hosts Keesler and Columbus Air Force Bases, Naval Air Station Meridian, Camp Shelby, and the Naval Construction Battalion Center at Gulfport. The state leans federal-first for the core protections, then layers on a few solid tax exemptions worth claiming.
What Mississippi stacks on the federal floor
| Protection | Federal SCRA | Mississippi |
|---|---|---|
| 6% cap, leases, stays | ✓ Full strength | Federal framework |
| Lease termination | 50 U.S.C. § 3955 | ✓ Recognized; no discrimination by status |
| Guard/Reserve pay tax | Depends on state | ✓ First $15,000 excluded |
| Military retirement tax | Depends on state | ✓ 100% exempt (§ 27-7-15) |
The tax exemptions worth claiming
Mississippi is not a no-income-tax state, but it carves out real exemptions for the military:
- The first $15,000 of National Guard and Reserve compensation is excluded.
- Combat-zone pay is exempt.
- 100% of military retirement income is exempt under Miss. Code § 27-7-15, along with Survivor Benefit Plan payments.
A resident’s active-duty base pay above the Guard and Reserve exclusion is generally taxable, so Mississippi is strong on retirement but middling on active-duty pay. If you are stationed out of state, the tax-state election can still help.
The federal playbook carries the rest
For debt and housing, the federal SCRA applies in Mississippi at full strength:
- The 6% cap on pre-service debt, retroactive, with refund audits.
- The lease exit under § 3955, recognized by Mississippi landlord-tenant law, plus a bar on discriminating against military tenants.
- The foreclosure and repossession shields.
Run the Mississippi stack
- On your Mississippi return: claim the $15,000 Guard/Reserve exclusion, exempt combat pay, and exclude all military retirement.
- Facing housing-status discrimination: Mississippi law bars it, so document it and raise the statute with your landlord.
- Federal baseline, same as anywhere: letters, the 6% cap, foreclosure shields, and refund audits.
- Lease exit: federal § 3955, written notice plus orders, end date via the calculator.
- For a dispute you cannot settle by letter, take it to the nearest installation legal office; SCRA cases are routine work there.
The law behind this: Miss. Code § 27-7-15
Military retirement and Guard/Reserve pay exclusions from Mississippi income: read the statute.
Frequently asked questions
Does Mississippi have its own SCRA?
Mississippi does not run a broad state SCRA that expands the federal definitions to state activations. Its protections for service members run mainly through the federal SCRA, which applies in Mississippi at full strength: the 6% cap, lease termination, foreclosure and repossession shields, stays, and default-judgment protection.
How do I break a lease in Mississippi on orders?
Use the federal SCRA (50 U.S.C. § 3955): written notice plus a copy of your orders, with the lease ending about 30 days after the next rent due date, on a PCS or a deployment of 90 days or more. Mississippi landlord-tenant law recognizes these military terminations and bars a landlord from discriminating against a tenant based on military status.
Does Mississippi tax military pay?
Partly. Mississippi excludes the first $15,000 of National Guard and Reserve pay, exempts combat-zone pay, and exempts 100% of military retirement income under Miss. Code § 27-7-15. A resident's active-duty base pay above those exclusions is generally taxable, so Mississippi is not a full no-tax state for active duty.
First moves for a Mississippi service member?
Run the federal SCRA for debt and housing. Claim the $15,000 Guard/Reserve exclusion and any combat-pay exemption on your return, and note that military retirement is fully exempt. With five installations in the state, a legal assistance office is rarely far; Keesler runs SCRA claims for free, so start there with your orders.
Sources
Heads up: SCRA Saver publishes general information, not legal or financial advice. Laws change and every situation differs. Confirm details with your installation legal assistance office (free for service members) or a licensed professional.