Taxation Law

HB 27 – Tax credits for donations. Authorizes an income tax credit to any taxpayer who donates cash or food to a senior citizen services center.

HB 50 – Elimination of certain taxes on annuities. Eliminates the tax on a one-time early distribution from certain annuities or retirement plans when the distribution does not exceed 20% of the total balance of the account.

HB 56 – Tax credit for employers of students. Authorizes a tax credit for employers who hire certain high school students for summer employment.

HB 76 – Limitation of corporate franchise tax.  Limits the tax liability of a corporation for corporate franchise taxes to no more than $2 million annually.

HB 77 – Reduction of corporate franchise tax. Reduces over a five-year period the annual corporate franchise tax rate from one-forty-fourth of 1% until no tax is imposed beginning January 1, 2016.

HB 78 – Tax exemption for business income. Authorizes an income tax exemption for the business income of any individual or corporation to be phased in over five years until the exemption is 50% of the taxpayer’s Missouri taxable business income.

HB 316 – State Debt Collections Act. Changes the laws regarding the collection of money owed the state and establishes the State Debt Collections Act; authorizes the Department of Revenue to retain 1% of the amount of any sales and use taxes collected; authorizes amnesty from assessment or payment of all penalties and 50% of the interest due on some delinquencies; allows all state agencies to refer collection of debt to the Department of Revenue.

HB 366 / SB 217/ SB 189  – Tax exemption for technology centers. (See Technology & Computer Law)

SB 15 – Tax deduction for federal taxes. Allows full deductibility of federal taxes for state income tax purposes.

SB 18 – Cap of corporate income tax. Caps corporate income taxes at two million dollars.

SB 19 – Corporate franchise tax phase-out. Phases out the corporate franchise tax over a five year period.

SB 146 – Deductions for business income. Creates individual and corporate income tax deductions for business income.

SB 185 – Sunset provision on all tax credits. Imposes a sunset upon all tax credit programs not currently subject to a sunset provision.

SB 190 / HB 85 – Tax credit for biomass engineered fiber fuel. (See Environmental & Energy Law)

SB 246 – Tax credit for technology companies. Creates a tax credit for investments in technology-based early stage Missouri companies.

SJR 1 – Fair tax. Replaces all taxes on income with a sales and use tax.

Latest Journal of the Missouri Bar

Journal CoverVol. 70, No. 4
July - August 2014

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  • Wrongful Death's Common Law Antecedents in Missouri
  • Comments by Governor Charles P. Johnston on the Practice of Law in the City of St. Louis in the 1850s

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The Journal of The Missouri Bar assists members of The Missouri Bar in keeping abreast of changes in legal developments and in meeting their professional obligations. The Journal welcomes submission of articles relating to any legal topic of interest to Missouri lawyers. Criteria for publication include the quality of the article, its substantive value, its general interest to Missouri lawyers and the originality of its subject matter. Articles of a historical nature, articles which relate to cases pending before any court or agency and articles previously published in whole or substantial part will not be accepted for publication. Consistent with the Journal's format, the language of submissions should be gender-neutral. Articles must conform to the Instructions for Authors and Conventions for Citations adopted by the Journal.

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