MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Education

By: Representative Rushing

AN ACT TO AUTHORIZE LOCAL SCHOOL BOARDS TO COMPENSATE LICENSED AND NONLICENSED EMPLOYEES FOR EXTRACURRICULAR ACTIVITIES WITHOUT MAKING ANY WITHHOLDINGS FOR STATE INCOME TAX PURPOSES OR OTHER DEDUCTIONS FOR RETIREMENT OR OTHER BENEFITS; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. The school board of a local school district, in its discretion, may use any available funds of the district other than minimum education or adequate education program funds for compensating licensed and nonlicensed school employees for assisting with extracurricular activities when such activities are outside the scope of the employee's primary job description. The school board shall establish the amount of the additional compensation for such work, which additional compensation may be paid to licensed and nonlicensed employees without any withholdings for state income tax purposes or other deductions for retirement or other benefits.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.