Missouri legislation · 2026 Regular Session
Missouri HB2364: Authorizes an income tax deduction for employers who pay regular wages to employees serving jury duty
Status: In committee, May 15, 2026
What the bill says
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax deduction. Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.1250, to read as follows: 143.1250. 1. As used in this section, the following terms mean: (1) "Deduction", an amount subtracted to determine the taxpayer's Missouri taxable income for a given tax year; (2) "Employer", the same meaning as such term is defined under section 143.191; (3) "Jury duty compensation", any daily compensation, mileage allowance, additional daily compensation or mileage al.
From the introduced text:
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax deduction. Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.1250, to read as follows: 143.1250. 1. As used in this section, the following terms mean: (1) "Deduction", an amount subtracted to determine the taxpayer's Missouri taxable income for a given tax year; (2) "Employer", the same meaning as such term is defined under section 143.191; (3) "Jury duty compensation", any daily compensation, mileage allowance, additional daily compensation or mileage allowance, fees, or other amounts authorized under section 494.455, local law or ordinance, for the compensation of jurors; (4) "Regular employment", any full-time, part-time, temporary, or casual employment if the employment hours may be determined by a schedule, custom, or practice established during the three-month period preceding the employee's summons for jury duty; (5) "Regular wages" or "wages", the same meaning as such term is defined under section 143.191, that are received in the course of regular employment for the purposes of this section; 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 2364 (6) "Self-employed individual", an …