Missouri HB1754 allows a tax deduction for compensation paid to election workers.
Missouri HB1754 introduces a tax deduction for compensation paid to election workers, including poll workers and election judges, during election periods. This deduction applies to all tax years beginning on or after January 1, 2027. It excludes compensation paid to challengers, watchers, or persons employed by the election authority full-time. The term "election period" encompasses the date of state, local, or federal elections, including primary and general elections, and periods for absentee or early voting, as well as any dates for election worker trainings or meetings.
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