Authorizes the "Volunteer First Responder Tax Credit", relating to tax credits for certain first responders
HB833 creates the “Volunteer First Responder Tax Credit Act” and adds a new section to Missouri law authorizing a state income tax credit for certain volunteers who serve as first responders. Beginning with tax years on or after January 1, 2026, eligible taxpayers may claim a $250 credit if they serve for the full calendar year as a volunteer firefighter, volunteer EMS personnel, or reserve peace officer. The bill defines who qualifies, including service and training/certification requirements, and allows a prorated credit for partial-year service, with a month counted if the volunteer serves during any part of the month and attends at least one qualifying meeting or response.
To claim the credit, the taxpayer must submit a verification statement from an appropriate supervisor, such as a fire chief, police chief, sheriff, or public safety commissioner, and keep a copy for audit purposes. The credit is nonrefundable, cannot be carried forward to later tax years, and cannot be assigned, transferred, sold, or otherwise conveyed. The Department of Revenue is directed to adopt rules for administration and verification, and the program is subject to Missouri’s sunset law, automatically expiring six years after its effective date unless reauthorized.
The bill’s impact is to create a new state income tax preference in Chapter 135 for volunteer emergency and public safety personnel, while also affecting Chapter 143 by reducing income tax liability for eligible claimants. It would not change withholding tax rules, and it establishes a new administrative process for documenting volunteer service and calculating prorated credits. The measure is targeted at individuals serving in volunteer public safety roles rather than paid employees.
Because there are no committee transcripts or recorded votes provided, there is no direct evidence of debate or formal support/opposition in the supplied materials. Based on the bill’s structure and caption, the general sentiment appears favorable toward recognizing and incentivizing volunteer first responders through a modest tax benefit. Any likely policy tension would center on fiscal cost, eligibility verification, and whether a tax credit is the best way to support volunteer fire, EMS, and reserve law enforcement service.
HB833 would add section 135.875 to Missouri law and create a new nonrefundable individual income tax credit for qualified volunteer firefighters, volunteer EMS personnel, and reserve peace officers. It would affect taxpayers subject to Chapter 143 by allowing up to a $250 credit per year, prorated for partial-year service, beginning with tax years on or after January 1, 2026. The Department of Revenue would need to administer the credit, issue rules, and verify eligibility, and the program would sunset under Missouri’s sunset provisions unless renewed.
No committee discussion or vote record was provided, so there is no documented floor or committee sentiment to summarize. The bill’s caption and text suggest a generally supportive policy posture toward volunteer first responders, with the legislature seeking to provide a modest tax incentive for service. The absence of recorded opposition in the supplied materials means any concerns are inferential rather than documented.
The main potential points of contention are likely to be administrative and fiscal rather than ideological: whether the state should forgo revenue to provide a tax credit, how strictly volunteer service and training should be verified, and whether the credit amount is sufficient to meaningfully encourage recruitment and retention. Another possible issue is fairness, since the credit is limited to certain volunteer roles and is nonrefundable, nontransferable, and unavailable to those without state income tax liability. No specific objections or supporters are identified in the provided transcripts or votes.