SB 828 - This act establishes the "Back the Blue Act". For all tax years beginning on or after January 1, 2025, this act allows members of the State Highway Patrol, peace officers, and federal law enforcement officers, as such terms are defined in the act, to deduct a percentage of such taxpayer's income derived from such employment from the taxpayer's Missouri adjusted gross income. The percentage to be deducted shall be 25% for the 2025 tax year, 50% for the 2026 tax year, 75% for the 2027 tax year, and 100% for the 2028 and all subsequent tax years. This act is identical to SB 1181 (2022) and HB 2578 (2022), and is substantially similar to HB 1696 (2024), SB 31 (2023), and HB 541 (2023). JOSH NORBERG