WeVote
Log In

Bill

Bill

HB 939

MS Length-of-Service Award Program (LOSAP); extend repealer on volunteer firefighters award program created by Department of Insurance.

2026 Regular Session Introduced by Bubba Carpenter and 2 co-sponsors

Mississippi extends volunteer firefighter tax-deferred benefits program by delaying its scheduled repeal, maintaining LOSAP compensation recognition for emergency responders.

Conferees Named Michel,DeLano,Hopson
#insurance
0
WeVote Research Nonpartisan
Bill Summary · HB 939

Legislative bill overview

HB 939 extends the deadline for repealing Mississippi's Length-of-Service Award Program (LOSAP) for volunteer firefighters, which provides tax-deferred benefits and recognition to volunteer fire service members. The bill keeps the volunteer firefighter award program operational beyond its currently scheduled sunset date by delaying or eliminating the existing repeal provision.

Why is this important

Volunteer firefighters depend on LOSAP benefits as part of their compensation package for unpaid emergency service work. Without this extension, the program would terminate, eliminating tax-advantaged savings accounts and recognition benefits that help recruit and retain volunteer firefighters in Mississippi communities, potentially affecting emergency response capacity in rural and smaller municipalities.

Potential points of contention

  • Fiscal impact unclear: The bill's cost to the state through tax deferrals and administrative expenses is not specified in the title, raising questions about long-term budget implications
  • Repealer extension mechanics: The conference committee activity suggests disagreement over how long to extend the program or what conditions should apply to future repeals
  • Alternative retention methods: Some may argue direct salary increases or other benefits would be more transparent and effective than tax-deferred award programs

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.