| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.833 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEFARNAN. |
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| 5 | 5 | | 1021H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapter135,RSMo,byaddingtheretoonenewsectionrelatingtoanincometax |
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| 8 | 8 | | creditforcertainfirstresponders. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapter135,RSMo,isamendedbyaddingtheretoonenewsection,tobe |
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| 11 | 11 | | 2knownassection135.875,toreadasfollows: |
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| 12 | 12 | | 135.875.1.Theprovisionsofthissectionshallbeknownandmaybecitedasthe |
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| 13 | 13 | | 2"VolunteerFirstResponderTaxCreditAct". |
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| 14 | 14 | | 3 2.Asusedinthissection,thefollowingtermsmean: |
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| 15 | 15 | | 4 (1)"Qualifiedtaxpayer",anyindividualsubjecttothestateincometaximposed |
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| 16 | 16 | | 5underchapter143,excludingthewithholdingtaximposedundersections143.191to |
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| 17 | 17 | | 6143.265,whoactivelyservesinarecognizedvolunteercapacityforafiredepartment, |
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| 18 | 18 | | 7EMSagency,orlawenforcementagencywithinthestateofMissouriasavolunteer |
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| 19 | 19 | | 8firefighter,volunteerEMSpersonnel,orreservepeaceofficer;meetsallstate-mandated |
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| 20 | 20 | | 9trainingandcertificationrequirementsforsuchrole;andservesforatleastonemonth |
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| 21 | 21 | | 10duringthetaxyearforwhichthetaxcreditunderthissectionisclaimed; |
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| 22 | 22 | | 11 (2)"Reservepeaceofficer",anindividualwhoisaswornvolunteermemberofa |
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| 23 | 23 | | 12lawenforcementagencymeetingtrainingstandardsdefinedbytheMissouripeace |
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| 24 | 24 | | 13officersstandardsandtrainingcommission(POST); |
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| 25 | 25 | | 14 (3)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143, |
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| 26 | 26 | | 15excludingwithholdingtaximposedundersections143.191to143.265; |
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| 27 | 27 | | 16 (4)"Verificationstatement",awrittenstatementfromthefirechief,chiefof |
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| 28 | 28 | | 17police,sheriff,commissionerofpublicsafety,orotherappropriatesupervisorofthe |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18taxpayerverifyingthatthetaxpayerwasavolunteerfirefighter,volunteerEMS |
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| 31 | 31 | | 19personnel,orreservepeaceofficerforthemonthsforwhichthetaxcreditunderthis |
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| 32 | 32 | | 20sectionisclaimed.Thestatementshallincludethequalifiedtaxpayer'snameandrole, |
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| 33 | 33 | | 21thenameoftheagencyordepartmentwherethequalifiedtaxpayerisserving,thedates |
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| 34 | 34 | | 22ofthequalifiedtaxpayer'sservice,andthesignatureofthequalifiedtaxpayer's |
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| 35 | 35 | | 23supervisor; |
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| 36 | 36 | | 24 (5)"Volunteeremergencymedicalservicespersonnel"or"volunteerEMS |
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| 37 | 37 | | 25personnel",anindividualcertifiedtoprovideemergencymedicalcare,includingfirst |
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| 38 | 38 | | 26responders,undertheMissouridepartmentofhealthandseniorservices; |
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| 39 | 39 | | 27 (6)"Volunteerfirefighter",anindividualservingasafirefighterwithoutregular |
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| 40 | 40 | | 28compensationandifapplicable,meetingthetrainingstandardsestablishedbythestate, |
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| 41 | 41 | | 29thedivisionoffiresafetyundertheMissouridepartmentofpublicsafety,thefire |
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| 42 | 42 | | 30departmentorfireprotectiondistrict,orthepoliticalsubdivisionorotherorganization |
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| 43 | 43 | | 31withjurisdictionoversuchdepartmentordistrictwheretheindividualservesasa |
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| 44 | 44 | | 32volunteerfirefighter. |
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| 45 | 45 | | 33 3.ForalltaxyearsbeginningonorafterJanuary1,2026,aqualifiedtaxpayer |
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| 46 | 46 | | 34shallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinan |
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| 47 | 47 | | 35amountequaltotwohundredfiftydollarsforaqualifiedtaxpayerwhoservesasa |
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| 48 | 48 | | 36volunteerfirefighter,volunteerEMSpersonnel,orreservepeaceofficerfortheentire |
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| 49 | 49 | | 37calendaryear. |
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| 50 | 50 | | 38 4.Ifthetaxpayerdoesnotserveasavolunteerfirefighter,volunteerEMS |
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| 51 | 51 | | 39personnel,orreservepeaceofficerfortheentiretaxyear,themaximumamountofthe |
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| 52 | 52 | | 40taxcreditshallbeproratedandtheamountofcreditforthetaxpayershallequalthe |
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| 53 | 53 | | 41maximumamountofcreditforthetaxyeardividedbytwelveandmultipliedbythe |
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| 54 | 54 | | 42numberofmonthsinthetaxyearthetaxpayerqualifiedasavolunteer.Thecreditshall |
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| 55 | 55 | | 43beroundedtothenearestdollar.Ifthetaxpayerisavolunteerfirefighter,volunteer |
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| 56 | 56 | | 44EMSpersonnel,orreservepeaceofficerduringanypartofamonthandattendsatleast |
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| 57 | 57 | | 45onefiremeeting,firecall,emergencycall,orothersimilarmeetingoremergency |
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| 58 | 58 | | 46response,thetaxpayershallbeconsideredavolunteerfirefighter,volunteerEMS |
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| 59 | 59 | | 47personnel,orreservepeaceofficerfortheentiremonth. |
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| 60 | 60 | | 48 5.Ifaqualifiedtaxpayerservesinmultiplequalifyingvolunteerroles,thetax |
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| 61 | 61 | | 49creditshallbeclaimedforonlyonerolepertaxyear. |
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| 62 | 62 | | 50 6.Thequalifiedtaxpayershallsubmittheverificationstatementwhenfilinghis |
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| 63 | 63 | | 51orherstateincometaxesandshallretainacopyofsuchstatementforauditpurposes. |
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| 64 | 64 | | 52 7.Taxcreditsissuedundertheprovisionsofthissectionshallnotberefundable. |
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| 65 | 65 | | 53Notaxcreditclaimedunderthissectionshallbecarriedforwardtoanysubsequenttax |
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| 66 | 66 | | 54year. |
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| 67 | 67 | | HB833 2 55 8.Notaxcreditclaimedunderthissectionshallbeassigned,transferred,sold,or |
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| 68 | 68 | | 56otherwiseconveyed. |
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| 69 | 69 | | 57 9.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand |
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| 70 | 70 | | 58regulationsfortheadministrationofthissectionincluding,butnotlimitedto,rules |
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| 71 | 71 | | 59relatingtotheverificationofataxpayer'staxcreditamount.Anyruleorportionofa |
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| 72 | 72 | | 60rule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority |
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| 73 | 73 | | 61delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjectto |
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| 74 | 74 | | 62alloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissectionand |
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| 75 | 75 | | 63chapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 76 | 76 | | 64pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 77 | 77 | | 65arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 78 | 78 | | 66andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 79 | 79 | | 67 10.Undersection23.253oftheMissourisunsetact: |
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| 80 | 80 | | 68 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 81 | 81 | | 69automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis |
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| 82 | 82 | | 70sectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 83 | 83 | | 71 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection |
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| 84 | 84 | | 72shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate |
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| 85 | 85 | | 73ofthereauthorizationofthissection; |
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| 86 | 86 | | 74 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 87 | 87 | | 75immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 88 | 88 | | 76sectionissunset;and |
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| 89 | 89 | | 77 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit |
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| 90 | 90 | | 78properlyissuedbeforethisprogramwassunsetinataxyearaftertheprogramissunset. |
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| 91 | 91 | | âś” |
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| 92 | 92 | | HB833 3 |
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