Sen. Tony Luetkemeyer Proposes Tax Exemption for Law Enforcement Officers


Thursday, February 24, 2022

JEFFERSON CITY — Law enforcement officers would owe no Missouri state income tax on their salaries once legislation sponsored by Sen. Tony Luetkemeyer, R-Parkville, is fully implemented. The legislation phases in a state income tax deduction for members of the Missouri State Highway Patrol, peace officers and federal law enforcement officers.

Legislation proposed by Sen. Tony Luetkemeyer would exempt peace officers, members of the Missouri State Highway Patrol and federal law enforcement officers from paying state income taxes.

“The citizens of this state can never fully compensate the brave men and women of law enforcement for the sacrifices they make to ensure our safety,” Sen. Luetkemeyer said. “With police officers increasingly under attack, exempting their salaries from state income taxes would provide a measure of our appreciation for the tough job they do and help overcome one obstacle to new officer recruitment.”

Senator Luetkemeyer’s legislation would phase-in the deduction from police officer’s adjusted gross income calculations over the next four years. Beginning in 2023, officers would be allowed to deduct 25% of their salary, with the adjustment increasing an additional 25% each year until 2026, when 100% of a police officer’s wages would be exempt from state taxes.

For more information about Sen. Luetkemeyer, visit www.senate.mo.gov/mem34.