Bill > HB1922

This bill modifies Missouri state income tax law to provide two new tax deductions starting in 2027: one for educators and another for first responders. Specifically, educators will be able to deduct up to $500 in unreimbursed expenses that qualify under federal tax law, and first responders will be able to deduct up to $500 in income received as compensation. 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 to respond to bioterrorism attacks, terrorist attacks, catastrophic or natural disasters, and other emergencies. The deduction is part of a larger section of Missouri tax code that outlines various additions and subtractions from federal adjusted gross income for state tax purposes, and it represents a targeted effort to provide financial recognition and support for these essential workers by offering a modest tax benefit.

https://house.mo.gov/Bill.aspx?bill=HB1922&year=2026&code=R