Mental Health Employee Retention Loan Repayment Program; create and provide funding for.

HB 344 would create a loan repayment program to help mental health employees in Mississippi's state mental health system repay student loans. Eligible employees - working full-time (30+ hours weekly for 12 months) in the state mental health system with qualifying educational loans - could receive up to $6,000 annually for up to three years. The program would be funded by a new excise tax on vapor products (e-cigarettes) and other designated sources, held in a special state fund. Loan repayment assistance would not count toward the recipient's state taxable income.