Mississippi
No state has ended personal income taxes since 1980, but Mississippi and Kentucky may change that
About 45 years have passed since a U.S. state last eliminated its income tax on wages and salaries. But with recent actions in Mississippi and Kentucky, two states now are on a path to do so, if their economies keep growing.
The push to zero out the income tax is perhaps the most aggressive example of a tax-cutting trend that swept across states as they rebounded from the COVID-19 pandemic with surging revenues and historic surpluses.
But it comes during a time of greater uncertainty for states, as they wait to see whether President Donald Trump’s cost cutting and tariffs lead to a reduction in federal funding for states and a downturn in the overall economy.
Some fiscal analysts also warn the repeal of income taxes could leave states reliant on other levies, such as sales taxes, that disproportionately affect the poor.
The 16th Amendment to the U.S. Constitution grants Congress the power to levy income taxes. It was ratified by states in 1913. Since then, most states have adopted their own income taxes.
Eight states currently charge no personal income tax: Alaska, Florida, New Hampshire, Nevada, South Dakota, Tennessee, Texas and Wyoming. A ninth state, Washington, charges no personal income tax on wages and salaries but does tax certain capital gains income over $270,000.
When Alaska repealed its personal income tax in 1980, it did so because state coffers were overflowing with billions of dollars in oil money.
Though income tax eliminations have been proposed elsewhere, they have not been successful.
“It’s a lot easier to go without an individual income tax if you’ve never levied one,” said Katherine Loughead, a senior analyst and research manager at the nonprofit Tax Foundation. “But once you become dependent on that revenue, it is a lot more difficult to phase out or eliminate that tax.”
Republican Mississippi Gov. Tate Reeves recently signed a law gradually reducing the state’s income tax rate from 4% to 3% by 2030 and setting state revenue growth benchmarks that could trigger additional incremental cuts until the tax is eliminated. The law also reduces the sales tax on groceries and raises the gasoline tax.
If cash reserves are fully funded and revenue triggers are met each year, Mississippi’s income tax could be gone by 2040.
Supporters of an income tax repeal hope it will attract both businesses and residents, elevating the state’s economy to the likes of Florida, Tennessee and Texas. Their theory is that when people pay less in income taxes, they will have more money to spend, thus boosting sales tax collections.
The tax repeal “puts us in a rare class of elite, competitive states,” Reeves said in a statement. He added, “Mississippi has the potential to be a magnet for opportunity, for investment, for talent –- and for families looking to build a better life.”
Mississippi is among the most impoverished states and relies heavily on federal funding. Democratic lawmakers warned the state could face a financial crises if cuts in federal funding come at the same time as state income tax reductions.
The income tax provides “a huge percentage of what the state brings in to fund things like schools and health care and services that everybody relies on,” said Neva Butkus, senior analyst at the nonprofit Institute on Taxation and Economic Policy.
A 2022 Kentucky law reduced the state’s income tax rate and set a series of revenue-based triggers that could gradually lower the tax to zero. But unlike in Mississippi, the triggers aren’t automatic. Rather, the Kentucky General Assembly must approve each additional decrease in the tax rate.
That has led to a series of tax-cutting measures, including two new laws this year. One implements the next tax rate reduction from 4% to 3.5% starting in 2026. The second makes it easier to continue cutting the tax rate in the future by allowing smaller incremental reductions if revenue growth isn’t sufficient to trigger a 0.5 percentage point reduction.
Democratic Gov. Andy Beshear signed the legislation for next year’s tax cut but let the other measure passed by the Republican-led legislature become law without his signature. Beshear called it a “bait-and-switch” bill, contending lawmakers had assured the guardrails for income tax reductions would remain in place while pushing for the 2026 tax cut, then later in the session altered the triggers for future years.
New Hampshire and Tennessee already did not tax income from wages and salaries, but both states had taxed certain types of income.
In 2021, Tennessee ended an income tax on interest from bonds and stock dividends that had been levied since 1929.
New Hampshire halted its tax on interest and dividends at the start of this year.
Some other states also are pushing to repeal income taxes The Oklahoma House passed legislation in March that would gradually cut the personal income tax rate to zero if revenue growth benchmarks are met. That bill now is in the Senate.
New Missouri Gov. Mike Kehoe, a Republican, also wants to phase out the income tax. The House and Senate have advanced legislation that would take an incremental step by exempting capital gains income from taxes.
Mississippi
NCAA Asks State Supreme Court to End Chambliss’ Ole Miss Career
Ole Miss shouldn’t have starting quarterback Trinidad Chambliss on its roster this fall, the NCAA asserts in an appeal filed with the Supreme Court of Mississippi on Thursday.
In a petition authored by J. Douglas Minor, Jr. and other attorneys from Holland & Knight, the NCAA warns that unless the state Supreme Court intervenes, there could be a “flood of litigation” involving college athletes whose schools are denied medical waivers to let them keep playing. The NCAA also says the appeal needs to be adjudicated prior to April 23 so that Chambliss—if the NCAA can enforce its eligibility rules to render him ineligible—would “have the opportunity to participate in the upcoming NFL draft.”
The appeal faces hurdles. For starters, it is an interlocutory appeal, meaning an appeal before a final judgment in a case and one where the appellate court can decline. Interlocutory appeals are disfavored because appellate courts prefer to review cases only after a final judgment on the merits—i.e., after a trial verdict—because the record is complete by that point. An interlocutory appeal concerns only a preliminary or incomplete matter. Interlocutory appeals are ordinarily denied unless the petitioner can persuasively explain that an injustice would otherwise occur.
Last month Judge Robert Whitwell of the Lafayette County (Miss.) Chancery Court granted Chambliss—who will enter his sixth year of college this fall—a preliminary injunction to bar the NCAA from rendering Chambliss ineligible in the coming season. The NCAA limits eligibility to four seasons of intercollegiate competition, including junior college and Division II competition, within a five-year period. Chambliss exhausted his NCAA eligibility in 2025–26.
The center of the dispute concerns the 2022 season, when Chambliss, now 23, was on the roster of D-II Ferris State but didn’t accumulate passing or rushing statistics.
During that season, Chambliss suffered from post-COVID complications including chronic tonsillitis and adenoiditis. The NCAA maintains that a waiver application filed by Ole Miss on Chambliss’ behalf failed to include sufficient medical documentation establishing that Chambliss couldn’t play in 2022. The association insists it consistently applies a standard for waivers that requires contemporaneous medical records from health care professionals unambiguously establishing an athlete can’t play due to health reasons.
The NCAA says Ole Miss came up short on that front.
As the NCAA tells it, although the Ole Miss application “was voluminous,” it offered only limited contemporaneous medical documents. The NCAA says that the treatment notes of one doctor recommended that Chambliss not have surgery and that medication, including Flonase, “was prescribed to enable [Chambliss] to participate in football.” That narrative suggests that Chambliss was healthy enough to play.
To be clear, Chambliss’ legal team contests this account and argues the medical documentation was sufficient to show he was unable to play in 2022. The appeal, as the NCAA acknowledges, also doesn’t call for a review of the findings of fact, which Whitwell found persuasive enough to grant the injunction.
In its petition to the state Supreme Court, the NCAA argues that Chambliss—who is represented by attorneys Tom Mars, William Liston III and W. Lawrence Deas—tried to “circumvent” case precedent in Mississippi. That precedent, the NCAA maintains, holds that judicial review of athletic association decisions is highly deferential to the association. Chambliss allegedly “circumvented” this precedent by insisting he is a third-party beneficiary of the contractual relationship between the NCAA and Ole Miss as a member institution.
A third-party beneficiary enjoys enforceable legal interest in the contract being performed, and Chambliss asserts the NCAA harmed him by how it reviewed the “total circumstances” of Ole Miss’ application. He used that theory to claim the NCAA breached the implied covenant of good faith and fair dealing, which collectively require parties to treat other contracting parties’ situations in a fair and honest way.
The NCAA maintains that the applicable standard of review under Mississippi law for review of an athletic association’s eligibility decision is arbitrary and capricious. This standard, which was established in the state Supreme Court case Mississippi High School Activities Association v. Hattiesburg High School (2015), is extremely favorable to the association. Per this precedent, an athletic association’s eligibility decision can be upheld even if it is unreasonable and arguably wrong so long as it is not arbitrary and capricious. As the NCAA tells it, Whitwell—a University of Mississippi School of Law graduate and an elected official—failed to apply the standard as it was intended.
Mindful that interlocutory appeals are disfavored since the record is incomplete, the NCAA insists that the Supreme Court ought to review the matter because of the case’s broader implications and the timing of the situation.
The NCAA explains that, as a membership organization, it has a contractual duty to “ensure a level playing field among” all competing schools. The NCAA suggests it must seek appeals to block courts from “intervening in NCAA eligibility decisions to provide special treatment to favored athletes.” If trial judges meddle with the NCAA’s administration of eligibility rules, the NCAA’s petition argues, that meddling poses an “existential threat to the NCAA’s administration of collegiate sports.”
To corroborate that point, the NCAA warns that unless Chambliss is deemed ineligible, there will be a “flood of litigation” involving athletes whose schools are denied medical waivers. The NCAA points out that UVA quarterback Chandler Morris recently sued the NCAA in Virginia in hopes of obtaining a seventh year of eligibility, and the basis of his case is the denial of a medical waiver.
The NCAA also advises the state Supreme Court that the risk of “spillover effect” has been borne out through the aftermath of former Vanderbilt quarterback Diego Pavia’s eligibility litigation against the NCAA to play a sixth season of college football.
“Since Pavia,” the NCAA writes, “over 60 lawsuits by over 100 student-athletes have raised similar challenges.” This litigation, the NCAA maintains, has caused “uncertainty” as to NCAA eligibility.
The NCAA knows that if Whitwell’s injunction isn’t lifted, the case is effectively over: The injunction will let Chambliss play for Ole Miss in 2026 and then he’ll move on to the NFL or other pursuits. Whether Chambliss would prevail in a trial, which might not be scheduled until 2027 or beyond, could be rendered irrelevant if Chambliss decides to drop the case after the 2026 season.
Chambliss v. NCAA is a reminder of the unique features of the post-House settlement world. It now pays to stay in school, given that athletes can receive full athletic scholarships, NIL deals and direct payments from their schools through revenue shares. According to ESPN, Chambliss could earn about $6 million at Ole Miss if he plays there this fall.
Mississippi
Leaders throughout Mississippi remember JSU’s Elayne Hayes-Anthony
Jackson State football coach TC Taylor addresses fans at signing day event
Jackson State football coach T.C. Taylor addresses fans at JSU’s recruit reveal event on Feb. 4.
Mississippi leaders and educators are remembering Dr. Elayne Hayes-Anthony as a trailblazing journalist, educator and public servant following news of her death Thursday, March 5.
Hayes-Anthony, a longtime professor and chair of the Department of Journalism and Media Studies at Jackson State University and former acting president of the university, spent decades mentoring students and shaping communications education throughout Mississippi.
Jackson State University officials announced her passing in a statement Thursday morning. She was 72. A cause of death was not provided.
Hayes-Anthony served as interim president for eight months in 2023, between former President Thomas Hudson and Marcus Thompson. She became the first Black woman to work as an anchor, producer and reporter at WJTV in Jackson and later spent 17 years as chair of the communications department at Belhaven University. Hayes-Anthony also served as assistant superintendent of communications for Jackson Public Schools and served as the first Black woman and journalism educator to become president of the Mississippi Association of Broadcasters.
Jackson Mayor John Horhn praised Hayes-Anthony in a statement as a “proud daughter of Jackson and a distinguished graduate of Jackson State University who returned home to pour her knowledge back into this community.” Horhn also extended condolences to Hayes-Anthony’s husband, family, colleagues and former students.
“Our city mourns the loss of a trailblazer whose life’s work helped shape generations of communicators, educators, and leaders,” Horhn said in a statement. “As a pioneering journalist and the first African American woman to serve as anchor, producer, and reporter at WJTV-12, she broke barriers in Mississippi media and opened doors for countless Black journalists. Her leadership at Jackson State, from the classroom to the president’s office, reflected her commitment to excellence. Jackson is better because she chose to live, work, and lead here. We honor her legacy, celebrate her remarkable life, and pray for comfort and strength for all who are grieving this tremendous loss.”
Ward 4 Councilman and Jackson City Council President Brian Grizzell, a long time educator and alumnus of JSU, said he remembered Hayes-Anthony from several points in her life and career.
“I remember Dr. Elayne Hayes-Anthony from several stages of her remarkable journey,” Grizzell said. “I first knew her as a student in Jackson Public Schools, later as a student at Jackson State University, and we reconnected years later during her time serving as acting president of Jackson State University.”
Grizzell called Hayes-Anthony a pioneer in education whose work helped shape the lives of many students across the community.
Longtime Mississippi Congressman Bennie Thompson, also a JSU alum, honored Hayes-Anthony as a “a trailblazer in every sense of the word.”
See his post on Facebook below:
Mississippi Governor Tate Reeves also offered condolences Thursday via X, formerly known as Twitter.
U.S. Sen. Roger Wicker also shared the following statement on Hayes-Anthony passing:
“Mississippi has lost a leader and pioneer, my friend Dr. Elayne Anthony. Jackson State benefited from her steady hand during a time of transition. She was revered by its students. The Mississippi Association of Broadcasters recognized her leadership by electing her chair. Elayne’s legacy of kindness, servant-leadership, and community service will impact generations to come.”
Investigative journalist Jerry Mitchell reflected on Hayes-Anthony’s impact on journalism in Mississippi.
“What a loss. Dr. Anthony was truly a champion for journalism. Her work produced so many talented journalists we have today in Mississippi and beyond,” Mitchell said.
State Rep. Zakiya Summers and Sen. David Blount, both of whom represent parts of Jackson in the Mississippi Legislature, also paid tribute to Hayes-Anthony.
Officials with the Mississippi State Department of Health and the Mississippi State Board of Health also shared condolences, noting Hayes-Anthony served on the Board of Health for nearly two decades.
“I personally grieve the loss of a very important Mississippian who cared deeply about education at all levels, public health, and very importantly the need for the health of our population to improve,” said Dan Edney, state health officer and executive director of the Mississippi State Department of Health. “She was a strong supporter of MSDH and for my work as State Health Officer and was one of our greatest cheerleaders. Her passing is a loss to public health and higher education leadership, but her service has helped to make our state a better place.”
Lucius Lampton, chairman of the Board of Health, said Hayes-Anthony’s service on the board began in 2007.
“Dr. Elayne Anthony’s long service on the Board of Health, which began in 2007, was exceptional and benefited the public’s health in countless ways. She led always with intellect, creativity and integrity. The Board of Health and our agency will so miss her gracious presence. I also will miss her dear friendship.”
Charlie Drape is the Jackson beat reporter. You can contact him at cdrape@gannett.com.
Mississippi
Gas prices on Mississippi Gulf Coast jump nearly 60 cents in one day
BILOXI, Miss. (WLOX) — Gas prices along the Mississippi Gulf Coast have jumped to nearly $3 a gallon, up from $2.41 just two days ago, according to AAA.
AAA said the increase is driven by two factors: the U.S.-Iran conflict, which has shut down a key Middle East oil route and prompted attacks on refineries, and a seasonal fuel blend switch that adds up to 15 cents a gallon on its own.
Uber Eats driver James Adams said he noticed the increase immediately.
“It actually jumped like 50 to 60 cents in one day,” Adams said.
Adams said the higher cost to fill his tank cuts directly into his delivery earnings.
“We’re working basically for pennies on the dollar already — and once you factor that in with traffic and the mileage you have to go — the gas is outrageous,” Adams said.
DoorDash driver Daniel Yelle said the spike will strain his weekly budget.
“I fill up about twice a week going to and from work and DoorDash — and that’s going to hurt my budget,” Yelle said.
FedEx driver Cecil Banks said there is little that workers can do about the rise in prices.
“As long as there is wars — the price of gas is going to go up for everybody — so it’s just an unfortunate situation,” Banks said.
Banks noted that even though Mississippi’s prices remain below the national average, not driving is not an option for working families.
“What can you do? A lot of people have families — they have to go get their kids — they have to go back and forth to work,” Banks said.
Yelle echoed that sentiment.
“They don’t pay us enough for the higher gas prices,” Yelle said.
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