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SECOND REGULAR SESSION
HOUSE BILL NO. 2364
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE SCHUL TE.
5701H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 143, RSMo, by adding thereto one new section relating to an income tax
deduction.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be
2 known as section 143.1250, to read as follows:
143.1250. 1. As used in this section, the following terms mean:
2 (1) "Deduction", an amount subtracted to determine the taxpayer's Missouri
3 taxable income for a given tax year;
4 (2) "Employer", the same meaning as such term is defined under section
5 143.191;
6 (3) "Jury duty compensation", any daily compensation, mileage allowance,
7 additional daily compensation or mileage allowance, fees, or other amounts authorized
8 under section 494.455, local law or ordinance, for the compensation of jur ors;
9 (4) "Regular employment", any full-time, part-time, temporary , or casual
10 employment if the employment hours may be determined by a schedule, custom, or
11 practice established during the thr ee-month period pr eceding the employee's summons
12 for jury duty;
13 (5) "Regular wages" or "wages", the same meaning as such term is defined
14 under section 143.191, that ar e r eceived in the course of regul ar employment for the
15 purposes of this section;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
16 (6) "Self-employed individual", an individual who is eighteen years of age or
17 older , is self-employed, and has self-employment income or other compensation fr om
18 self-employment that is allocable to the state of Missouri;
19 (7) "T axpayer", any individual, firm, partner in a firm, corporation,
2 0 partnership, shareh older in an S corporation, or member of a limited liability
21 company subject to the income tax imposed under this chapter , who is an employer .
22 2. For all tax years beginning on or after January 1, 2027, in addition to all other
23 deductions and modifications allowed by law , a taxpayer shall be allowed a deduction up
24 to one hundr ed percen t of the re gular wages rec eived fr om r egular employment paid to
25 an employee while such employee was serving jury duty , minus any amount of the
26 employee's jury duty compensation rem itted to the employer .
27 3. The term "employee" shall include, but not be limited to, a self-employed
28 individual for the purposes of this section.
29 4. Any taxpayer allowed a deduction under this section who is found to have
30 violated section 494.460 or 28 U.S.C. Section 1875 in rela tion to the rights of the
31 employee whose wages are claimed for such deduction shall be ineligible to recei ve a
32 deduction under this section for the tax year in which such violation occurr ed, or if such
33 violation is discover ed within one year of rec eiving such deduction, shall repay the
34 amount of tax savings reali zed fr om the deduction to the state. The department of
35 r evenue may req uest any such information or documentation to verify compliance with
36 the pro visions of this subsection.
37 5. Notwithstanding any pro vision of section 105.1500 to the contrary , any
38 r equir ement to pr ovide information, documents, or rec ords under this section, and any
39 r equirement established by the department of r evenue to pro vide information,
40 documents, or record s for the purpose of administering and enfor cing this section,
41 including upon the department’ s requ est, shall be exempt fr om section 105.1500.
42 6. The department of rev enue shall pr omulgate all necessary rules and
43 r egulations for the administration of this section. Any rule or portion of a rule, as that
44 term is defined in section 536.010, that is creat ed under the authority delegated in this
45 section shall become effective only if it complies with and is subject to all of the
46 pr ovisions of chapter 536 and, if applicable, section 536.028. This section and chapter
47 536 are nonseverable and if any of the powers vested with the general assembly
48 pursuant to chapter 536 to revi ew , to delay the effective date, or to disappr ove and annul
49 a rule are subsequently held unconstitutional, then the grant of rulemaking authority
50 and any rule prop osed or adopted after August 28, 2026, shall be invalid and void.
51 7. Under section 23.253 of the Missouri sunset act:
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52 (1) The prov isions of the new pr ogram authorized under this section shall sunset
53 six years after the effective date of this section unless reauthori zed by an act of the
54 general assembly; and
55 (2) This section shall terminate on September first of the calendar year
56 immediately following the calendar year in which the prog ram authorized under this
57 section is sunset.
✔
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