Mississippi Code Title 41. Public Health § 41-141-7

(1) Public funds, resources, facilities, personnel or any other thing of value that is provided by the United States or the State of Mississippi shall not be directly or indirectly used, granted, paid, or distributed to any entity, organization, or individual that provides gender transition procedures to a person under eighteen (18) years of age in violation of this chapter.

(2) Health care services furnished in the following situations shall not include gender transition procedures for a person under eighteen (18) years of age:

(3) Any amount paid by an individual or an entity during a taxable year for provision of gender transition procedures or as premiums for health care coverage that includes coverage for gender transition procedures is not deductible under the state income tax laws.