HB 2176 -- State Authority and Federal Tax Fund Act

Sponsor:  Guest

This bill establishes the State Authority and Federal Tax Fund
Act and reasserts the state's authority under the Tenth Amendment
to the United States Constitution.  In its main provisions, the
bill:

(1)  Requires all federal tax moneys collected by the state on
behalf of the federal government to be deposited into the newly
created Federal Tax Fund;

(2)  Requires any person liable for any federal excise, income,
or consumer tax to remit the tax when due to the Director of the
Department of Revenue for deposit into the fund along with his or
her federal taxpayer number;

(3)  Requires the State Treasurer to disburse funds on a
quarterly basis from the fund, less any interest accrued, to the
respective appropriate federal recipients and requires the
department director to provide the name, identification number,
and date of each taxpayer's payment to the federal Internal
Revenue Service;

(4)  Requires the General Assembly, by a simple majority vote in
both houses, to determine how the moneys transferred to the
General Revenue Fund from the Federal Tax Fund, including accrued
interest, will be used for the benefit of Missourians;

(5)  Allows the State Treasurer by concurrent resolution of the
General Assembly to withhold all or part of the quarterly
disbursements when the federal government denies matching funds
or grants, imposes, or mandates any other financial sanctions,
penalties, or withholding of funds effecting a financial cost to
the state; and

(6)  Allows Missouri officers, judges, and state employees to
have standing to bring suit to enforce the provisions of the
bill.

The bill contains an emergency clause.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:13 pm