Bill > HB223

This bill creates a new income tax deduction for employers who continue to pay regular wages to employees while they are serving on jury duty. Specifically, starting January 1, 2026, employers can deduct up to 100% of the regular wages paid to an employee during their jury duty service, minus any jury duty compensation the employee receives. The bill defines key terms such as "regular employment" (work with established hours in the three months prior to jury duty), "taxpayer" (including individuals, corporations, and partnerships), and "jury duty compensation" (daily pay, mileage, and other fees). The deduction applies to both full-time and part-time employees, and notably includes self-employed individuals. To prevent misuse, employers who violate employees' jury duty rights may be ineligible for the deduction or required to repay tax savings. The provision includes a sunset clause, meaning the tax deduction will automatically expire after six years unless the Missouri General Assembly reauthorizes it, with a potential maximum extension to twelve years. The bill aims to support employees serving on juries by providing a financial incentive for employers to continue paying wages during jury service.

Budget and Finance, Government Affairs

https://house.mo.gov/Bill.aspx?bill=HB223&year=2025&code=R