Bill > HB2516

This bill establishes an income tax exemption for first responders in Missouri. It defines "first responder" to include law enforcement officers, dispatchers, emergency medical technicians, paramedics, and certified firefighters. The bill exempts the first $50,000 (for single filers) or $100,000 (for married filing jointly) of a first responder's income from state taxation. It also gradually increases the exemption for income above those thresholds over a five-year period, reaching 100% exemption for income up to $89,075 (single) or $178,150 (married filing jointly) starting in 2027 and thereafter. The exemption amounts are indexed to the consumer price index for inflation. The bill grants the Department of Revenue authority to promulgate necessary rules and regulations, and includes a sunset provision where the provisions will automatically expire in 12 years unless reauthorized by the state legislature.

Budget and Finance

https://www.house.mo.gov/Bill.aspx?bill=HB2516&year=2022&code=R