Bill > HB1754

This bill modifies the Missouri income tax code to provide a full tax deduction for compensation received by election workers during an election period, starting in tax year 2027. The bill specifically defines "election worker" to include poll workers and election judges, but explicitly excludes challengers, watchers, and full-time employees of election authorities. The "election period" is defined broadly to cover the actual election date, including primary and general elections, plus periods of early or absentee voting, and any additional dates when election workers are required to attend training or meetings. This tax deduction would apply to compensation paid by election authorities, the state, or any political subdivision of the state. The provision aims to provide financial recognition and support for individuals who temporarily serve critical roles in maintaining the electoral process, potentially making these positions more attractive and helping to ensure adequate staffing for elections.

https://house.mo.gov/Bill.aspx?bill=HB1754&year=2026&code=R