MO HB2444

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

"Member of the military" is defined to include any individual in the Armed Forces of the United States, reserve components, and National Guard as defined under 32 U.S.C. Sections 101 and 109, or any military force organized under Missouri law

The bill amends sections 143.051 and 143.101 of Missouri Revised Statutes to explicitly exclude qualifying military members from the definition of "resident" for income tax purposes

Military members would only owe Missouri income tax on income earned during days physically stationed within the state, reducing their state tax burden while deployed or stationed elsewhere