Miss. Code Ann. § 47-5-371: Miss. Code Ann. § 47-5-371

(1)(a) The Department of Corrections is authorized to create the Inmate Incentive to Work Program. The program shall be made available for eligible inmates housed in state correctional facilities and shall provide certain pay upon work performed in the program. The work offered by inmates shall consist of a wide range of jobs that require varying skill levels.

(b) The department shall adopt rules and regulations as necessary regarding the eligibility of the program as well as the amount of payment to be received by inmates for their work. Inmates who are unable to work or who are in cell confinement shall not be eligible to participate in the program.

(2) There is hereby created a special fund to be known as the “Inmate Incentive to Work Program Fund” to be maintained in a bank to be selected by the Commissioner of the Department of Corrections. It shall be the duty of the bank, so long as it retains such deposits, to make monthly reports to the State Treasurer of the State of Mississippi as to the condition of the funds on deposit in the depository. Such funds shall be used for the payment of inmates who are participants in the Inmate Incentive to Work Program, and the fund shall be funded as provided under Section 47-5-158(b) .