The American Rescue Plan Act enacted on March 11, 2021, provided an exclusion from income of up to $10,200 of unemployment compensation paid in 2020. MSCPA has inquired from the MDOR of whether they believe current MS law would follow this exclusion. The MDOR has advised it is their understanding the change promulgated by the American Rescue Plan Act would not affect the taxation of unemployment benefits for Mississippi income tax purposes. Therefore, according to MDOR, the full amount of unemployment benefits should be included in taxpayers' adjusted gross income for Mississippi purposes. It is MSCPA's understanding MDOR will issue further guidance on this issue in the coming days.