Modifies Missouri income tax deduction for National Guard and reserve component military income.

This bill changes the Missouri income tax deduction for military income earned by National Guard and reserve component members. It allows a deduction of 100% of income for inactive duty training and annual training starting in 2024, and for state-funded military orders starting in 2027. It also phases in higher deductions for military income from 2020 to 2023, reaching 80%. The deduction does not apply to civilian federal service, including civil service positions requiring military uniform and affiliation.

Modifies Missouri income tax deduction for National Guard and reserve component military income.

This bill changes the Missouri income tax deduction for military income earned by National Guard and reserve component members. It allows a deduction of 100% of income for inactive duty training and annual training starting in 2024, and for state-funded military orders starting in 2027. It also phases in higher deductions for military income from 2020 to 2023, reaching 80%. The deduction does not apply to civilian federal service, including civil service positions requiring military uniform and affiliation.