HOUSE BILL NO. 1233 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE STRICKLER.
2550H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 143.175, RSMo, and to enact in lieu thereof one new section relating to an income tax deduction for certain National Guard duties.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 143.175, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 143.175, to read as follows: 143.175. 1. For all tax years beginning on or after January 1, 2020, for purposes of 2 calculating the Missouri taxable income as required under section 143.011, a percentage of 3 the income received by any person as salary or compensation: 4 (1) In performance of inactive duty for training (IDT) of the National Guard or annual 5 training status (AT) of the National Guard; 6 (2) In reserve components of the Armed Forces of the United States; [or] 7 (3) For all tax years beginning on or after January 1, 2025, in the form of a bonus 8 from the National Guard or a reserve component of the United States Armed Forces for 9 joining, reenlisting, or for any other reason; or 10 (4) For all tax years beginning on or after January 1, 2025, in performance of 11 state active duty (SAD) or state emergency duty (SED) of the National Guard; 12 13 and to the extent that such income is included in the federal adjusted gross income, may be 14 deducted from the taxpayer's Missouri adjusted gross income to determine such taxpayer's 15 Missouri taxable income. If such person files a combined return with a spouse, a percentage 16 of any military income received while engaging in the performance of National Guard or
EXPLANATION — 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. HB 1233 2
17 reserve military duty may be deducted from their Missouri combined adjusted gross income. 18 Such military income shall be deducted as follows: 19 (a) For the tax year beginning on or after January 1, 2020, twenty percent of such 20 military income; 21 (b) For the tax year beginning on or after January 1, 2021, forty percent of such 22 military income; 23 (c) For the tax year beginning on or after January 1, 2022, sixty percent of such 24 income; 25 (d) For the tax year beginning on or after January 1, 2023, eighty percent of such 26 income; 27 (e) For all tax years beginning on January 1, 2024, and thereafter, one hundred 28 percent of such income. 29 2. Notwithstanding the provisions of this section or any other provision of law to the 30 contrary, the deduction authorized by this section shall not apply to compensation received 31 while engaging in civilian federal service, including civil service positions requiring the 32 wearing of military uniform and military affiliation. ✔
Statutes affected: