AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

HB 5149 creates a personal income tax deduction for military members who receive compensation for serving on funeral honor guard details under state law. The bill amends tax code to allow taxpayers to deduct this specific honor guard pay from their taxable income. It directly affects active or retired military personnel who are paid for attending military funerals as part of an honor guard detail. The key provision is adding this compensation to the list of deductible expenses under the state's personal income tax code. This is a targeted tax relief measure for military service, not a broad policy change.