Bill > SB731

This bill creates a new income tax deduction specifically for first responders in Missouri, starting from tax year 2026. The bill defines first responders as governmental employees working or volunteering in roles such as law enforcement officers, dispatchers, emergency medical technicians, paramedics, and firefighters. The tax deduction is structured as a percentage of the first responder's income based on their years of continuous service to the same department or organization. The deduction percentages range from 10% for those with 2-4 years of service to 50% for those with 10 or more years of continuous service. To qualify, the income must be included in the individual's federal adjusted gross income, and the deduction will be applied when calculating the taxpayer's Missouri taxable income. This bill aims to provide a financial incentive and recognition for first responders by offering them a graduated tax benefit that increases with their years of dedicated service.

Labor and Employment

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=5645781