FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.223
103RDGENERALASSEMBLY
0872H.02C JOSEPHENGLER,ChiefClerk
ANACT
Toamendchapter143,RSMo,byaddingtheretoonenewsectionrelatingtoanincometax
deduction.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter143,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection143.1250,toreadasfollows:
143.1250.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Deduction",anamountsubtractedtodeterminethetaxpayer'sMissouri
3taxableincomeforagiventaxyear;
4 (2)"Employer",thesamemeaningassuchtermisdefinedundersection
5143.191;
6 (3)"Jurydutycompensation",anydailycompensation,mileageallowance,
7additionaldailycompensationormileageallowance,fees,orotheramountsauthorized
8undersection494.455,locallaworordinance,orforthecompensationofjurors;
9 (4)"Regularemployment",anyfull-time,part-time,temporary,andcasual
10employmentiftheemploymenthoursmaybedeterminedbyaschedule,custom,or
11practiceestablishedduringthethree-monthperiodprecedingtheemployee'ssummons
12forjuryduty;
13 (5)"Self-employedindividual",anindividualwhoiseighteenyearsofageor
14older,isself-employed,andhasself-employmentincomeorothercompensationfrom
15self-employmentthatisallocabletothestateofMissouri;
16 (6)"Taxpayer",anyindividual,firm,partnerinafirm,corporation,
17partnership,shareholderinanScorporation,ormemberofalimitedliability
18companysubjecttotheincometaximposedunderthischapter,whoisanemployer;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19 (7)"Wages"or"regularwages",thesamemeaningassuchtermisdefined
20undersection143.191,thatarereceivedinthecourseofregularemploymentforthe
21purposesofthissection.
22 2.ForalltaxyearsbeginningonorafterJanuary1,2026,inadditiontoallother
23deductionsandmodificationsallowedbylaw,ataxpayershallbeallowedadeductionup
24toonehundredpercentoftheregularwagesreceivedfromregularemploymentpaidto
25anemployeewhilesuchemployeewasservingjuryduty,minusanyamountofthe
26employee'sjurydutycompensationremittedtotheemployer.
27 3.Thetermemployeeshallinclude,butnotbelimitedto,aself-employed
28individualforthepurposesofthissection.
29 4.Anytaxpayerallowedadeductionunderthissectionwhoisfoundtohave
30violatedsection494.460or28U.S.C.Section1875inrelationtotherightsofthe
31employeewhosewagesareclaimedforsuchdeductionshallbeineligibletoreceivea
32deductionunderthissectionforthetaxyearinwhichsuchviolationoccurred,orifsuch
33violationisdiscoveredwithinoneyearofreceivingsuchdeduction,shallrepaythe
34amountoftaxsavingsrealizedfromthedeductiontothestate.Thedepartmentof
35revenuemayrequestanysuchinformationordocumentationtoverifycompliancewith
36theprovisionsofthissubsection.
37 5.Notwithstandinganyprovisionofsection105.1500tothecontrary,any
38requirementtoprovideinformation,documents,orrecordsunderthissection,andany
39requirementestablishedbythedepartmentofrevenuetoprovideinformation,
40documents,orrecordsforthepurposeofadministeringandenforcingthissection,
41includinguponthedepartment’srequest,shallbeexemptfromsection105.1500.
42 6.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand
43regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat
44termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis
45sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe
46provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter
47536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
48pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul
49arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority
50andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid.
51 7.Undersection23.253oftheMissourisunsetact:
52 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
53automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis
54sectionunlessreauthorizedbyanactofthegeneralassembly;
HCSHB223 2 55 (2)Ifsuchaprogramisreauthorized,theprogramauthorizedunderthissection
56shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate
57ofthereauthorizationofthissection;and
58 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
59immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis
60sectionissunset.
âś”
HCSHB223 3