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

HB 223 would allow Missouri employers to deduct up to 100% of wages paid to employees during jury duty (minus any jury compensation the employee received) from their state income tax. This applies to all tax years beginning January 1, 2026, and affects employers who maintain regular employment schedules for staff. The deduction is void if an employer violates laws protecting employees' jury duty rights. The program would automatically expire six years after implementation unless reauthorized by the legislature.