MO HB246

Members of the U.S. Armed Forces, reserve components, and Missouri National Guard who are domiciled in Missouri would be treated as nonresidents for state income tax purposes for each day they are stationed outside the state

"Member of the military" is defined to include any individual in the Armed Forces, reserve components, National Guard (per 32 U.S.C. Sections 101(3) and 109), or any other military force organized under Missouri state laws

The bill explicitly excludes military members stationed outside Missouri from the definition of "resident" for income tax purposes under Section 143.101

Amends RSMo Sections 143.051 and 143.101 to implement these changes, effectively reducing Missouri income tax liability for deployed or out-of-state stationed service members