SECONDREGULARSESSION
[PERFECTED]
HOUSEBILLNO.1713
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVESCHNELTING.
2950H.01P DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections143.174and143.175,RSMo,andtoenactinlieuthereoftwonewsections
relatingtoataxdeductionformembersofthearmedforces.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections143.174and143.175,RSMo,arerepealedandtwonewsections
2enactedinlieuthereof,tobeknownassections143.174and143.175,toreadasfollows:
143.174.ForalltaxyearsbeginningonorafterJanuary1,2016,forpurposesof
2calculatingtheMissouritaxableincomeasrequiredundersection143.011,onehundred
3percentoftheincomereceivedbyanypersonassalaryorcompensationinanyformasa
4memberoftheactivedutycomponentoftheArmedForcesoftheUnitedStates,andtothe
5extentthatsuchincomeisincludedinthefederaladjustedgrossincome,maybededucted
6fromthetaxpayer'sMissouriadjustedgrossincometodeterminesuchtaxpayer'sMissouri
7taxableincome.Ifsuchpersonfilesacombinedreturnwithaspouse,anymilitaryincome
8receivedwhileengagingintheperformanceofactivedutymaybedeductedfromtheir
9Missouricombinedadjustedgrossincome.Forthepurposesofthissection,"salaryor
10compensation"shallincludeanysigningbonus.
143.175.1.ForalltaxyearsbeginningonorafterJanuary1,2020,forpurposesof
2calculatingtheMissouritaxableincomeasrequiredundersection143.011,apercentageof
3theincomereceivedbyanypersonassalaryorcompensation:
4 (1)Inperformanceofinactivedutyfortraining(IDT)oftheNationalGuardorannual
5trainingstatus(AT)oftheNationalGuard;[or]
6 (2)InreservecomponentsoftheArmedForcesoftheUnitedStates;or
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 7 (3)ForalltaxyearsbeginningonorafterJanuary1,2025,intheformofa
8bonusfromtheNationalGuardorareservecomponentoftheUnitedStatesArmed
9Forcesforjoining,reenlisting,orforanyotherreason;
10
11andtotheextentthatsuchincomeisincludedinthefederaladjustedgrossincome,maybe
12deductedfromthetaxpayer'sMissouriadjustedgrossincometodeterminesuchtaxpayer's
13Missouritaxableincome.Ifsuchpersonfilesacombinedreturnwithaspouse,apercentage
14ofanymilitaryincomereceivedwhileengagingintheperformanceofNationalGuardor
15reservemilitarydutymaybedeductedfromtheirMissouricombinedadjustedgrossincome.
16Suchmilitaryincomeshallbedeductedasfollows:
17 (a)ForthetaxyearbeginningonorafterJanuary1,2020,twentypercentofsuch
18militaryincome;
19 (b)ForthetaxyearbeginningonorafterJanuary1,2021,fortypercentofsuch
20militaryincome;
21 (c)ForthetaxyearbeginningonorafterJanuary1,2022,sixtypercentofsuch
22income;
23 (d)ForthetaxyearbeginningonorafterJanuary1,2023,eightypercentofsuch
24income;
25 (e)ForalltaxyearsbeginningonJanuary1,2024,andthereafter,onehundred
26percentofsuchincome.
27 2.Notwithstandingtheprovisionsofthissectionoranyotherprovisionoflawtothe
28contrary,thedeductionauthorizedbythissectionshallnotapplytocompensationreceived
29whileengagingincivilianfederalservice,includingcivilservicepositionsrequiringthe
30wearingofmilitaryuniformandmilitaryaffiliation.
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HB1713 2