FIRSTREGULARSESSION
HOUSEBILLNO.1233
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVESTRICKLER.
2550H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection143.175,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoan
incometaxdeductionforcertainNationalGuardduties.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section143.175,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection143.175,toreadasfollows:
143.175.1.ForalltaxyearsbeginningonorafterJanuary1,2020,forpurposesof
2calculatingtheMissouritaxableincomeasrequiredundersection143.011,apercentageof
3theincomereceivedbyanypersonassalaryorcompensation:
4 (1)Inperformanceofinactivedutyfortraining(IDT)oftheNationalGuardorannual
5trainingstatus(AT)oftheNationalGuard;
6 (2)InreservecomponentsoftheArmedForcesoftheUnitedStates;[or]
7 (3)ForalltaxyearsbeginningonorafterJanuary1,2025,intheformofabonus
8fromtheNationalGuardorareservecomponentoftheUnitedStatesArmedForcesfor
9joining,reenlisting,orforanyotherreason;or
10 (4)ForalltaxyearsbeginningonorafterJanuary1,2025,inperformanceof
11stateactiveduty(SAD)orstateemergencyduty(SED)oftheNationalGuard;
12
13andtotheextentthatsuchincomeisincludedinthefederaladjustedgrossincome,maybe
14deductedfromthetaxpayer'sMissouriadjustedgrossincometodeterminesuchtaxpayer's
15Missouritaxableincome.Ifsuchpersonfilesacombinedreturnwithaspouse,apercentage
16ofanymilitaryincomereceivedwhileengagingintheperformanceofNationalGuardor
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17reservemilitarydutymaybedeductedfromtheirMissouricombinedadjustedgrossincome.
18Suchmilitaryincomeshallbedeductedasfollows:
19 (a)ForthetaxyearbeginningonorafterJanuary1,2020,twentypercentofsuch
20militaryincome;
21 (b)ForthetaxyearbeginningonorafterJanuary1,2021,fortypercentofsuch
22militaryincome;
23 (c)ForthetaxyearbeginningonorafterJanuary1,2022,sixtypercentofsuch
24income;
25 (d)ForthetaxyearbeginningonorafterJanuary1,2023,eightypercentofsuch
26income;
27 (e)ForalltaxyearsbeginningonJanuary1,2024,andthereafter,onehundred
28percentofsuchincome.
29 2.Notwithstandingtheprovisionsofthissectionoranyotherprovisionoflawtothe
30contrary,thedeductionauthorizedbythissectionshallnotapplytocompensationreceived
31whileengagingincivilianfederalservice,includingcivilservicepositionsrequiringthe
32wearingofmilitaryuniformandmilitaryaffiliation.
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