Authorizes an income tax deduction for first responders

SB 731 authorizes a Missouri income tax deduction for eligible first responders, including law enforcement officers, dispatchers, EMTs, paramedics, and certified firefighters. The bill allows these workers to deduct a percentage of their salary (from 10% to 50%) from their Missouri taxable income, based on years of continuous service with the same department. The deduction tiers increase with experience: 10% for 2-4 years of service up to 50% for 10+ years. This provision applies to tax years beginning January 1, 2026, and is calculated using federal adjusted gross income.