Authorizes an income tax deduction for certain law enforcement officers

This bill creates a new income tax deduction for Missouri residents who work as law enforcement officers, including federal agents subject to state taxes. Starting in 2025, eligible officers can deduct a growing percentage of their first $100,000 in annual salary or retirement income from their state taxable income, with the deduction increasing from 25% to 100% over four years. The law applies to income already included in their federal adjusted gross income and requires the state Department of Revenue to create rules for administering the deduction.