This bill amends the individual income tax laws to allow members of the general assembly to deduct unreimbursed mileage incurred while performing services for constituents, under specific conditions. The new provision permits members to subtract this mileage at the same rate established by the director of the department of administrative services or any applicable reimbursement policies. However, the deduction does not apply to mileage incurred on legislative days during regular or special sessions, nor for campaign-related activities. The bill also provides definitions for "legislative day" and "campaign function."

Additionally, the bill includes a retroactive applicability clause, meaning it will take effect for tax years beginning on or after January 1, 2026. This allows members to benefit from the mileage deduction for any qualifying travel conducted from that date forward.

Statutes affected:
Introduced: 422.7