SB 31 - For all tax years beginning on or after January 1, 2024, this act allows members of the State Highway Patrol and peace 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 2024 tax year, 50% for the 2025 tax year, 75% for the 2026 tax year, and 100% for the 2027 and all subsequent tax years. This act is identical to HB 541 (2023) and is substantially similar to SB 1181 (2022) and HB 2578 (2022). JOSH NORBERG