The civic record
Read. Follow. Verify.Missouri House Bill 2364 creates an income tax deduction for employers paying regular wages during employee jury service
Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Jim Schulte
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What This Bill Would Do
Missouri employers who pay regular wages to employees serving jury duty may claim an income tax starting January 1, 2027. The deduction covers up to 100% of the regular wages paid, minus any remitted by the employee to the employer. Employers who violate employee jury service rights forfeit the deduction and must repay realized tax savings.
Changes tax liability and compliance requirements for Missouri businesses that compensate workers during jury service, involving a six-year program sunset timeline and oversight by the Department of Revenue.
- Missouri House Bill 2364 was introduced during the 2026 Regular Session by Representative Jim Schulte. context
- Chapter 143 of the Revised Statutes of Missouri (RSMo) governs the state's income tax regulations and deductions. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Employers
Employers may claim an income tax deduction for regular wages paid to employees during jury service, provided they comply with labor and recordkeeping requirements.
Employees
Employees, including self-employed individuals, receive protection and maintained wage support when called for jury duty service.
Department of Revenue
The Department of Revenue is responsible for promulgating rules, requesting verification documents, and enforcing compliance and tax repayment.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When can employers begin claiming the income tax deduction for jury duty wages?
Does this deduction apply to self-employed individuals?
What happens if an employer violates employee jury duty rights?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
4 actions- May 15, 2026HouseCommitteeReferred: Emerging Issues(H)
- Jan 8, 2026HouseFloorRead Second Time (H)
- Jan 7, 2026HouseIntroducedRead First Time (H)
- Dec 10, 2025HouseIntroducedPrefiled (H)
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Creation of Jury Wage Tax Incentive
Missouri introduces a targeted tax deduction specifically tied to compensating employees for mandatory civic service, linking tax compliance directly to labor protection laws.
Connected Entities
Sources
house.mo.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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