Voluntary Portable Benefit Plan Act; create for contributions by hiring parties to independent contractors' portable benefit accounts.

An Act To Be Known As The "voluntary Portable Benefit Plan Act"; To Define Certain Terms; To Authorize A Hiring Party To Voluntarily Contribute Funds To The Portable Benefit Account Owned By An Independent Contractor; To Authorize A Hiring Party To Withhold Funds From The Compensation Owed To An Independent Contractor For The Contribution To The Person's Portable Benefit Account; To Authorize A Deduction From A Hiring Party's Taxable Income For Contributions To A Portable Benefit Account; To Exclude Contributions To A Portable Benefit Account From The Determination Of An Independent Contractor's Taxable Income; To Amend Sections 27-7-17 And 27-7-15, Mississippi Code Of 1972, In Conformity To The Provisions Of This Act; And For Related Purposes.