AN ACT TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "GROSS INCOME" UNDER THE STATE INCOME TAX LAW TO EXCLUDE FEDERAL STUDENT LOAN DEBT FORGIVEN, CANCELLED, OR DISCHARGED UNDER THE PUBLIC SERVICE LOAN FORGIVENESS (PSLF) PROGRAM, PROVIDED THAT THE INDIVIDUAL HAS SERVED OR IS CURRENTLY SERVING IN AN UNDERSERVED OR RURAL COMMUNITY AS DEFINED BY THE MISSISSIPPI DEPARTMENT OF HEALTH OR THE UNITED STATES DEPARTMENT OF AGRICULTURE; AND FOR RELATED PURPOSES.