Bill > HB833

This bill establishes the "Volunteer First Responder Tax Credit Act", which provides a tax credit of up to $250 for qualifying volunteer first responders in Missouri. The credit is available to individuals who serve as volunteer firefighters, volunteer emergency medical services (EMS) personnel, or reserve peace officers for at least one month during a tax year, beginning January 1, 2026. To qualify, volunteers must meet state-mandated training and certification requirements and obtain a verification statement from their supervisor detailing their service. The tax credit amount will be prorated based on the number of months served, with a full month counted if the volunteer attends at least one meeting, call, or emergency response. Volunteers serving in multiple roles can only claim the credit for one role per tax year. The tax credit is non-refundable, cannot be carried forward to subsequent years, and cannot be transferred or sold. The bill includes a sunset provision that will automatically terminate the program on December 31st, six years after its effective date unless reauthorized by the state legislature. The Department of Revenue is responsible for creating rules and regulations to implement and administer this tax credit program.

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https://house.mo.gov/Bill.aspx?bill=HB833&year=2025&code=R