| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapter143,RSMo,byaddingtheretoonenewsectionrelatingtoanincometax |
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| 8 | 8 | | deduction. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapter143,RSMo,isamendedbyaddingtheretoonenewsection,tobe |
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| 11 | 11 | | 2knownassection143.1250,toreadasfollows: |
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| 12 | 12 | | 143.1250.1.Asusedinthissection,thefollowingtermsmean: |
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| 13 | 13 | | 2 (1)"Deduction",anamountsubtractedtodeterminethetaxpayer'sMissouri |
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| 14 | 14 | | 3taxableincomeforagiventaxyear; |
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| 15 | 15 | | 4 (2)"Employer",thesamemeaningassuchtermisdefinedundersection |
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| 16 | 16 | | 5143.191; |
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| 17 | 17 | | 6 (3)"Jurydutycompensation",anydailycompensation,mileageallowance, |
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| 18 | 18 | | 7additionaldailycompensationormileageallowance,fees,orotheramountsauthorized |
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| 19 | 19 | | 8undersection494.455,locallaworordinance,orforthecompensationofjurors; |
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| 20 | 20 | | 9 (4)"Regularemployment",anyfull-time,part-time,temporary,andcasual |
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| 21 | 21 | | 10employmentiftheemploymenthoursmaybedeterminedbyaschedule,custom,or |
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| 22 | 22 | | 11practiceestablishedduringthethree-monthperiodprecedingtheemployee'ssummons |
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| 23 | 23 | | 12forjuryduty; |
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| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19 (7)"Wages"or"regularwages",thesamemeaningassuchtermisdefined |
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| 32 | | - | 20undersection143.191,thatarereceivedinthecourseofregularemploymentforthe |
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| 33 | | - | 21purposesofthissection. |
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| 34 | | - | 22 2.ForalltaxyearsbeginningonorafterJanuary1,2026,inadditiontoallother |
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| 35 | | - | 23deductionsandmodificationsallowedbylaw,ataxpayershallbeallowedadeductionup |
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| 36 | | - | 24toonehundredpercentoftheregularwagesreceivedfromregularemploymentpaidto |
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| 37 | | - | 25anemployeewhilesuchemployeewasservingjuryduty,minusanyamountofthe |
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| 38 | | - | 26employee'sjurydutycompensationremittedtotheemployer. |
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| 39 | | - | 27 3.Thetermemployeeshallinclude,butnotbelimitedto,aself-employed |
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| 40 | | - | 28individualforthepurposesofthissection. |
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| 41 | | - | 29 4.Anytaxpayerallowedadeductionunderthissectionwhoisfoundtohave |
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| 42 | | - | 30violatedsection494.460or28U.S.C.Section1875inrelationtotherightsofthe |
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| 43 | | - | 31employeewhosewagesareclaimedforsuchdeductionshallbeineligibletoreceivea |
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| 44 | | - | 32deductionunderthissectionforthetaxyearinwhichsuchviolationoccurred,orifsuch |
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| 45 | | - | 33violationisdiscoveredwithinoneyearofreceivingsuchdeduction,shallrepaythe |
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| 46 | | - | 34amountoftaxsavingsrealizedfromthedeductiontothestate.Thedepartmentof |
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| 47 | | - | 35revenuemayrequestanysuchinformationordocumentationtoverifycompliancewith |
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| 48 | | - | 36theprovisionsofthissubsection. |
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| 49 | | - | 37 5.Notwithstandinganyprovisionofsection105.1500tothecontrary,any |
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| 50 | | - | 38requirementtoprovideinformation,documents,orrecordsunderthissection,andany |
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| 51 | | - | 39requirementestablishedbythedepartmentofrevenuetoprovideinformation, |
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| 52 | | - | 40documents,orrecordsforthepurposeofadministeringandenforcingthissection, |
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| 53 | | - | 41includinguponthedepartment’srequest,shallbeexemptfromsection105.1500. |
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| 54 | | - | 42 6.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand |
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| 55 | | - | 43regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat |
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| 56 | | - | 44termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis |
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| 57 | | - | 45sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 58 | | - | 46provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter |
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| 59 | | - | 47536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 60 | | - | 48pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 61 | | - | 49arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 62 | | - | 50andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 63 | | - | 51 7.Undersection23.253oftheMissourisunsetact: |
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| 64 | | - | 52 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 65 | | - | 53automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis |
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| 66 | | - | 54sectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 67 | | - | HCSHB223 2 55 (2)Ifsuchaprogramisreauthorized,theprogramauthorizedunderthissection |
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| 68 | | - | 56shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate |
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| 69 | | - | 57ofthereauthorizationofthissection;and |
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| 70 | | - | 58 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 71 | | - | 59immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 72 | | - | 60sectionissunset. |
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| 28 | + | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 (6)"Wages"or"regularwages",thesamemeaningassuchtermisdefined |
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| 29 | + | 17undersection143.191,thatarereceivedinthecourseofregularemploymentforthe |
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| 30 | + | 18purposesofthissection. |
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| 31 | + | 19 2.ForalltaxyearsbeginningonorafterJanuary1,2026,inadditiontoallother |
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| 32 | + | 20deductionsandmodificationsallowedbylaw,ataxpayershallbeallowedadeductionup |
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| 33 | + | 21toonehundredpercentoftheregularwagesreceivedfromregularemploymentpaidto |
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| 34 | + | 22anemployeewhilesuchemployeewasservingjuryduty,minusanyamountofthe |
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| 35 | + | 23employee'sjurydutycompensationremittedtotheemployer. |
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| 36 | + | 24 3.Anytaxpayerallowedadeductionunderthissectionwhoisfoundtohave |
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| 37 | + | 25violatedsection494.460or28U.S.C.Section1875inrelationtotherightsofthe |
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| 38 | + | 26employeewhosewagesareclaimedforsuchdeductionshallbeineligibletoreceivea |
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| 39 | + | 27deductionunderthissectionforthetaxyearinwhichsuchviolationoccurred,orifsuch |
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| 40 | + | 28violationisdiscoveredwithinoneyearofreceivingsuchdeduction,shallrepaythe |
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| 41 | + | 29amountoftaxsavingsrealizedfromthedeductiontothestate.Thedepartmentmay |
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| 42 | + | 30requestanysuchinformationordocumentationtoverifycompliancewiththeprovisions |
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| 43 | + | 31ofthissubsection. |
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| 44 | + | 32 4.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand |
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| 45 | + | 33regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat |
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| 46 | + | 34termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis |
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| 47 | + | 35sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 48 | + | 36provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter |
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| 49 | + | 37536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 50 | + | 38pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 51 | + | 39arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 52 | + | 40andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 53 | + | 41 5.Undersection23.253oftheMissourisunsetact: |
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| 54 | + | 42 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 55 | + | 43automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis |
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| 56 | + | 44sectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 57 | + | 45 (2)Ifsuchaprogramisreauthorized,theprogramauthorizedunderthissection |
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| 58 | + | 46shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate |
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| 59 | + | 47ofthereauthorizationofthissection;and |
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| 60 | + | 48 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 61 | + | 49immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 62 | + | 50sectionissunset. |
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