Bill > SB12

This bill modifies the Missouri state income tax code by adding two new tax deductions. First, starting in tax year 2025, eligible educators can deduct up to $500 of unreimbursed expenses related to their teaching work, defined as expenses that qualify for the federal educator expense deduction. Second, also beginning in 2025, first responders can deduct up to $500 of their income earned from emergency response work. The bill defines first responders broadly to include state and local law enforcement personnel, telecommunicators, fire department personnel, and emergency medical personnel who are deployed during emergencies, terrorist attacks, natural disasters, and bioterrorism incidents. These deductions are designed to provide financial relief and recognition for educators and first responders by reducing their state income tax liability. The modifications are part of a broader section of Missouri tax law that allows various adjustments to federal adjusted gross income for state tax calculation purposes.