What is Catastrophe Savings Account Adjustment?

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What state?

[Mike9241]

assuming your a resident of Mississippi

Catastrophe Savings Account Deduction 
As defined in the Catastrophe Savings Account Act, the amount deposited into a catastrophe savings account plus any accrued interest may be deducted. Any contributions made during the tax year and withdrawn during the tax year should be netted to report total contributions as an adjustment to income. Any amounts withdrawn and not used for the specified purpose of qualified catastrophe expenses shall be included in gross income.