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Bill Summary · HB 2364

Summary of HB 2364 (2026) – Missouri

Purpose and intent

HB 2364 authorizes an income tax deduction for Missouri employers who pay regular wages to employees while they are serving jury duty. The bill aims to incentivize employers to continue paying employees during jury service by providing a targeted tax benefit, potentially reducing the financial burden on workers called for juries and ensuring steadier wage replacement during civic service.

Key provisions

  • Income tax deduction for employers: Eligible employers may claim a deduction against Missouri individual income tax for wages paid to employees who are serving jury duty.
  • Eligible wages: The deduction covers regular wages paid to employees specifically while they are on jury duty. (Note: the bill text would define “regular wages” and may specify whether fringe benefits, overtime, or other compensation are included or excluded.)
  • Calculation and timing: The deduction is taken as a reduction in the employer’s Missouri income tax liability. The bill would specify how wages are documented and verified for the deduction, and any required forms or attestations.
  • Interaction with other benefits: The bill may address whether this deduction is separate from any federal or state jury duty wage-replacement programs and how it interacts with other Missouri tax credits or deductions.
  • Limitations: The bill likely sets eligibility criteria (e.g., must be an employer subject to Missouri income tax, must pay regular wages during jury service, and must retain documentation). There may be caps or thresholds, such as a maximum deduction per employee or per year, or a total cap for the employer.

Who would be affected

  • Employers subject to Missouri individual income tax who pay regular wages to employees while those employees are serving jury duty.
  • Employees who receive jury duty wage payments could indirectly benefit through preserved wages if their employer’s deduction reduces administrative or financial burdens on the employer, potentially supporting paid leave practices.
  • Tax administration: Missouri Department of Revenue would administer and verify eligibility, documentation, and the deduction claims.

Procedural and timeline aspects

  • Prefiled: December 10, 2024 (indicating early drafting for the 2026 session cycle).
  • First reading: January 7, 2026.
  • Second reading: January 8, 2026.
  • Referred to Committee: Emerging Issues (H) on May 15, 2026.
  • Next steps would typically include committee hearings, potential amendments, floor votes, and approval by the Missouri General Assembly and the governor.

Practical considerations and potential impact

  • Tax relief for employers: The deduction creates a narrower tax incentive intended to offset wage costs incurred specifically during jury service.
  • Administrative burden: Employers would need to maintain records of jury service periods and wages paid during those periods to substantiate the deduction.
  • Economic and workforce effects: By lowering the effective cost of paying employees during jury duty, the bill could encourage continued wage payments, potentially reducing turnover or financial hardship for jurors.
  • Revenue impact: The deduction would reduce Missouri's state income tax revenue by an amount dependent on how many employers claim the deduction and the total wages paid during jury service.

Summary

HB 2364 proposes a targeted income tax deduction for Missouri employers that pay regular wages to employees while those employees serve on juries. The measure is designed to support workers who fulfill civic duties and assist employers in managing related payroll costs, subject to specified documentation and eligibility rules. The bill is currently in the Emerging Issues committee after advancing through initial readings, with final enactment contingent on legislative passage.

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

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