FIRST REGULAR SESSION
SENATE BILL NO. 731
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WEBBER.
1218S.02I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax
deduction for first responders.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 143, RSMo, is amended by ad ding thereto 1
one new section, to be known as section 143.178, to read as 2
follows:3
143.178. 1. For the purposes of this section, the 1
following terms shall mean: 2
(1) "Continuous service", continuous years of service 3
at the same department, un it, or other comparable 4
organization; 5
(2) "First responder", any governmental employee 6
working or volunteering as a commissioned law enforcement 7
officer, dispatcher, state -licensed emergency medical 8
technician, state-licensed paramedic, or firefi ghter 9
certified at minimum as state firefighter I. 10
2. (1) For all tax years beginning on or after 11
January 1, 2026, for the purposes of calculating the 12
Missouri taxable income as required under section 143.011, a 13
percentage of the income received by any person as salary or 14
compensation in any form as a first responder, to the extent 15
that such income is included in the federal adjusted gross 16
income, may be deducted from the taxpayer's Missouri 17 SB 731 2
adjusted gross income to determine such taxpayer's Missouri 18
taxable income. 19
(2) Such income shall be deducted as follows: 20
(a) For first responders with at least two, but fewer 21
than four years of continuous service, ten percent of such 22
income; 23
(b) For first responders with at least four , but fewer 24
than six years of continuous service, twenty percent of such 25
income; 26
(c) For first responders with at least six, but fewer 27
than eight years of continuous service, thirty percent of 28
such income; 29
(d) For first responders with at l east eight, but 30
fewer than ten years of continuous service, forty percent of 31
such income; 32
(e) For first responders with ten or more years of 33
continuous service, fifty percent of such income. 34