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Missouri House Bill 1754 Creates Income Tax Deduction for Election Worker Compensation Starting in 2027

Original title: INCOME TAX DEDUCTION FOR ELECTION WORKER COMPENSATION

Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Carolyn Caton

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Beginning in tax year 2027, Missouri allows a 100% income tax deduction for compensation paid to election workers by an election authority, the state, or any political subdivision during an election period.

Why it matters

Election workers and poll judges will be able to deduct 100% of their earnings for working elections, early voting periods, and required training sessions from their state adjusted gross income.

Background
  • House Bill 1754 was introduced during the 2026 Second Regular Session of the 103rd Missouri General Assembly by Representative Carolyn Caton. context
  • State income tax deductions in Missouri modify a taxpayer's federal adjusted gross income according to specific statutory guidelines found in Chapter 143 of the Revised Statutes of Missouri. 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.

Directly affected

Election workers

Election workers, poll workers, and election judges may deduct 100% of their election-related compensation from their state income tax starting in 2027.

Not affected

Full-time election authority employees

Full-time employees of election authorities receiving regular compensation are explicitly excluded from the definition of election worker and cannot claim this deduction.

Directly affected

Farm owners

Farm owners who sell or lease land to qualified beginning farmers are eligible for specific capital gains and rental income tax subtractions.

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

Who qualifies as an election worker under this bill?
Election workers include poll workers and election judges who assist with the conduct of an election during an election period.
Does full-time staff of an election authority qualify for the tax deduction?
No. Persons employed by the election authority full-time and receiving compensation for that employment are explicitly excluded from the definition of election worker.
When does the election worker tax deduction take effect?
The deduction applies to all tax years beginning on or after January 1, 2027.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

4 actions
  1. May 15, 2026HouseCommittee
    Referred: Emerging Issues(H)
  2. Jan 8, 2026HouseFloor
    Read Second Time (H)
  3. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  4. Dec 1, 2025HouseIntroduced
    Prefiled (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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Tax Subtractions for Election Personnel

The bill expands Missouri adjusted gross income subtractions to include compensation for temporary poll workers and election judges starting in 2027.

Connected Entities

Department of Natural Resources, Joseph Engler, Department of Revenue and 4 more
OrganizationDepartment of Natural Resources“State agency certifying home energy auditors”Map →
PersonJoseph Engler“Chief Clerk”Map →
OrganizationDepartment of Revenue“State agency receiving proof of deductions and preparing reports”Map →
OrganizationUnited States Congress“Enacted federal laws referenced in tax modifications”Map →
OrganizationDepartment of Agriculture“State agency determining new production agriculture and verifying beginning farm”Map →
OrganizationUSDA Farm Service Agency“Federal agency administering beginning farmer loans”Map →
PersonCarolyn Caton“Representative for District 033 who introduced House Bill 1754”Map →

Sources

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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