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Bill Summary · HB 1754

HB 1754 — Summary

Title: Authorizes an income tax deduction for certain election worker compensation
Classification: Bill (Missouri) — would amend section 143.121, RSMo (Missouri adjusted gross income)
Introduced: 2025 (Second Regular Session, 103rd General Assembly) — introduced by Rep. Caton (document); primary sponsor listed elsewhere as Rep. Gonzales.
Subject area: Taxation / Elections

Purpose

The bill’s stated purpose is to amend Missouri’s income tax law (section 143.121, RSMo) to allow an income tax deduction (subtraction from Missouri adjusted gross income) for compensation received for serving as an election worker. The intent is to prevent certain election-related pay from being included in taxable state income, effectively reducing state income tax for eligible individuals who served as poll workers or other election officials.

Key provisions (based on available text)

  • Repeals and reenacts section 143.121, RSMo, to add a subtraction/deduction for specified election-worker compensation when computing Missouri adjusted gross income.
  • The deduction would apply to resident individuals (as part of the normal computation of Missouri adjusted gross income).
  • The bill text included in the provided materials is truncated; no specific dollar caps, eligibility definitions (e.g., which election worker roles are covered), documentation requirements, or effective date language are shown in the excerpt.

Who would be affected

  • Primary: Individual Missouri resident taxpayers who receive compensation for serving as election judges, poll workers, clerks, or other designated election-worker roles (subject to the bill’s final eligibility language).
  • Secondary: State revenue (potential reduction in individual income tax receipts), county and local election authorities (possible indirect effect on recruiting/compensating poll workers).

Potential impacts

  • Tax impact for individuals: Eligible election workers would reduce their Missouri taxable income by the amount of qualifying compensation, lowering state income tax liabilities.
  • Fiscal impact for the state: Reduced income tax receipts to the extent election-worker pay qualifies and is claimed; the magnitude would depend on number of workers and compensation levels. The bill text provided does not include a fiscal note.
  • Policy effects: Could modestly improve recruitment/retention of election workers by increasing net pay after taxes; administrative impacts would include changes in tax forms/instructions and potential verification requirements.

Procedural status (from provided record)

  • The provided legislative action list is mixed and includes materials from multiple states and bills. For this Missouri-drafted HB 1754, the excerpt indicates the bill was introduced in the 103rd General Assembly; the full bill text in the record is truncated.
  • According to the consolidated “Legislative Actions” provided, an entry shows the bill “Died in House Committee at Sine Die adjournment” on 2025-05-05. (Because the record includes multiple different HB 1754 texts from other states, that status should be confirmed against the official Missouri legislative tracking system.)

Notes and uncertainties

  • The excerpted bill text is incomplete and does not show precise eligibility criteria, any deduction caps, documentation or reporting requirements, or an explicit effective date.
  • The record includes unrelated enactments and bills from Illinois, Arkansas, and Mississippi also labeled HB 1754; those are separate measures and are not part of this Missouri tax bill.
  • For confirmation of final language, fiscal estimates, and current status, consult the official Missouri House/Senate bill tracking site or the enrolled bill text for section 143.121, RSMo.

If you’d like, I can:
- Locate the full Missouri bill text and any fiscal note; or
- Draft a concise comparison showing how similar deductions operate in other states.

Compiled from official sources — confirm details with the bill’s official record.

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