Taxation Law

HB 32 – Method of property assessment. Requires the State Tax Commission to use the local assessor’s property assessment method when the commission’s assessment is in conflict with the local assessor’s assessment.

SCS HB 55 / SB 465 – Tax amnesty program. Authorizes a tax amnesty program for the assessment or payment of all penalties, additions to tax, and interest on delinquencies of unpaid taxes which occurred on or prior to December 31, 2012; requires a taxpayer to apply for amnesty, pay all unpaid taxes in full, and agree to comply with state tax laws for the next eight years.

HCS HB 128 – Property tax bills. Requires collectors in all counties, except for counties under township organization, to mail or electronically send property tax bills 30 days before the taxes are delinquent.

HB 536 – Income tax. Creates a phased-in individual in­come tax deduction for business income and reduces the corporate income tax rate over a five-year period. Allows taxpayers to deduct 10% of business income for the 2013 tax year, increasing by 10% annually to a maximum of 50% for all years after 2016. Shareholders of S corporations and partners in partnerships will be allowed a proportional deduction based on their share of ownership.

HJR 3 – Property tax exemption for military. Proposes a constitutional amendment authorizing an exemption for certain property from personal property tax for active-duty military personnel stationed outside the country.

HJR 25 – Income tax phase-out. Changes the laws regard­ing taxes by phasing out the income tax and replacing it with a sales tax.

SS#2/SCS/SBs 26, 11 & 31 – Modification of tax rates. Modifies laws regarding taxation. Among other provisions, this legislation modifies the individual income tax rate table, creates an individual income tax deduction for busi­ness income phased in over a five-year period, reduces the corporate income tax rate over a period of five years, and raises the state sales and use tax over a period of five years.

SB 382 – Personal and corporate income tax. Changes the rates of tax on personal and corporate income. Specifically modifies the individual income tax rate so that all income over $7,000 will be taxes at the rate of five percent, and re­duces the corporate income tax rate from 6.25% to 5.25%.

SJR 24 – Replacement of income tax with sales tax. Re­places income taxes with an increased sales and use tax.


Index of Bills by Subject Matter

  • CCS - Conference Committee Substitute
  • HB - House Bill
  • HCS - House Committee Substitute
  • HS - House Substitute
  • HJR - House Joint Resolution
  • SB - Senate Bill
  • SCS - Senate Committee Substitute
  • SS - Senate Substitute
  • SJR - Senate Joint Resolution
  • * - Missouri Bar Committee-Drafted Legislation

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