Authorizes an income tax deduction for employers who pay regular wages to employees serving jury duty

Summary

Starting in tax years beginning Jan. 1, 2027, Missouri employers can deduct up to 100% of the regular wages they continue to pay an employee while the employee serves on jury duty, minus any jury‑duty compensation the employer receives. The deduction applies to all taxable employers, including self‑employed individuals, but is lost if the employer violates employee‑rights laws, in which case the tax savings must be repaid. The provision would automatically sunset six years after it takes effect unless reauthorized.

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