AN ACT TO PROVIDE A STATE INCOME TAX CREDIT FOR TAXPAYERS WHO ARE ACTIVE DRILLING MEMBERS OF THE ARMY NATIONAL GUARD OR AIR NATIONAL GUARD AND ELIGIBLE FOR AN EXEMPTION FROM GROSS INCOME FOR NATIONAL GUARD COMPENSATION UNDER SECTION 27-7-15, MISSISSIPPI CODE OF 1972; TO PROVIDE THE AMOUNT OF THE CREDIT; TO PROVIDE THAT IF THE AMOUNT OF CREDIT CLAIMED BY A TAXPAYER EXCEEDS THE AMOUNT OF INCOME TAX IMPOSED UPON THE TAXPAYER FOR THE TAXABLE YEAR, THEN THE TAXPAYER SHALL RECEIVE A REFUND FROM THE DEPARTMENT OF REVENUE FOR THE AMOUNT OF SUCH EXCESS; AND FOR RELATED PURPOSES.