HB2364 authorizes an income tax deduction for employers who pay regular wages to employees serving jury duty.

HB2364 amends Missouri tax law to allow employers a deduction for regular wages paid to employees while serving jury duty. This deduction applies to full-time, part-time, temporary, or casual employment. Employers can deduct up to 100% of the wages paid, minus any jury duty compensation received by the employee. The deduction is available for tax years beginning on or after January 1, 2027. Employers found to have violated employee rights related to jury duty are ineligible for the deduction and may need to repay tax savings realized from the deduction.

HB2364 authorizes an income tax deduction for employers who pay regular wages to employees serving jury duty.

HB2364 amends Missouri tax law to allow employers a deduction for regular wages paid to employees while serving jury duty. This deduction applies to full-time, part-time, temporary, or casual employment. Employers can deduct up to 100% of the wages paid, minus any jury duty compensation received by the employee. The deduction is available for tax years beginning on or after January 1, 2027. Employers found to have violated employee rights related to jury duty are ineligible for the deduction and may need to repay tax savings realized from the deduction.