Missouri legislation · 2025 Regular Session
Missouri HB833: Authorizes the "Volunteer First Responder Tax Credit", relating to tax credits for certain first responders
Status: In committee, May 6, 2025
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to an income tax credit for certain first responders. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.875, to read as follows: 135.875. 1. The provisions ofthis sectionshallbe known andmay be cited asthe "Volunteer First Responder Tax Credit Act". 2. As used in this section, the following terms mean: (1) "Qualified taxpayer", any individual subject to the state income tax imposed under chapter 143, excluding the withholding tax imposed under sections 143.191 to 143.265.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to an income tax credit for certain first responders. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.875, to read as follows: 135.875. 1. The provisions ofthis sectionshallbe known andmay be cited asthe "Volunteer First Responder Tax Credit Act". 2. As used in this section, the following terms mean: (1) "Qualified taxpayer", any individual subject to the state income tax imposed under chapter 143, excluding the withholding tax imposed under sections 143.191 to 143.265, who actively serves in a recognized volunteer capacity for a fire department, EMS agency, or law enforcement agency within the state of Missouri as a volunteer firefighter, volunteer EMS personnel, or reserve peace officer; meets all state-mandated training and certification requirements for such role; and serves for at least one month during the tax year for which the tax credit under this section is claimed; (2) "Reserve peace officer", an individual who is a sworn volunteer memberof a law enforcement agency meeting training standards defined by the Missouri peace officers standards and training commission (POST); (3) "Tax credit", a credit against the tax otherwise due under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265; (4) "Verification statement", a written statement from …