If Mississippi was actually serious about eliminating the state income tax, they would have zeroed it.

It's easy to reverse / adjust a slowly-changing gov't program, like the income tax. People are used to it. People barely see a change from year-to-year. That's the point.

If they zero it out, and the next administration tries to re-impose it, people will see the blatant stealing upfront, and they'll be a general uprising against the attempt.

Nope, Mississippi is not the next Tennessee. Too bad too. Tupelo honey is pretty good.