102nd General Assembly, 1st Regular Session
Bills Indexed by Subject
REVENUE, DEPARTMENT OF


BillSponsor Bill StringDate/Last Action
 Bill Information
HB58Terry, Marlene HB 583/1/2023 Withdrawn (H)
  0292H.01I - Establishes a one-time one year period to set up payment plans for unpaid vehicle sales tax
HB114Sharp, Mark HB 1143/9/2023 Referred: Children and Families
  0170H.01I - Reduces the tax on diapers and feminine hygiene products
HB120Nurrenbern, Maggie HB 1205/12/2023 Referred: Children and Families
  0167H.01I - Authorizes a tax credit for employers that assist employees with childcare
HB126Nurrenbern, Maggie HB 1263/9/2023 Referred: Children and Families
  0168H.01I - Changes the laws regarding the taxation of feminine hygiene products and diapers
HB134Hudson, Brad HCS HB 1345/5/2023 Placed on the Informal Perfection Calendar (H)
  0652H.02C - Modifies provisions relating to the state tax commission, assessors, and tax assessment procedures
HB135Hudson, Brad HB 1355/12/2023 Referred: Ways and Means
  0651H.01I - Increases the maximum upper limit for homeowners claiming the property tax credit
HB145Doll, Jo HB 1453/9/2023 Referred: Children and Families
  0500H.01I - Changes the laws regarding the taxation of feminine hygiene products and diapers
HB156O'Donnell, Michael HB 1561/24/2023 Public Hearing Completed (H)
  0667H.01I - Modifies provisions relating to the income tax exemption for Social Security benefits
HB169Seitz, Brian HB 1692/1/2023 Public Hearing Completed (H)
  0220H.01I - Establishes the Missouri Entertainment Industry Investment Act and the Missouri Entertainment Industry Postproduction Investment Act.
HB176Kalberloh, Jim HB 1761/17/2023 Withdrawn (H)
  0181H.01I - Modifies provisions relating to school bus endorsements
HB177Van Schoiack, Dean HB 1775/12/2023 Referred: Local Government
  0707H.01I - Changes the law regarding local taxes by removing limit on city sales tax proposals submitted to voters
HB181Van Schoiack, Dean HB 1812/21/2023 Public Hearing Completed (H)
  0700H.01I - Changes the law regarding local taxes by authorizing all political subdivisions in the state to levy a transient guest tax instead of only those political subdivisions previously authorized
HB191Lewis, Ed HB 1915/12/2023 Referred: Ways and Means
  0410H.01I - Authorizes an income tax deduction for certain teachers
HB203Francis, Rick HB 20312/13/2022 Withdrawn (H)
  0647H.01I - Requires the department of revenue to establish and maintain a system for online verification of motor vehicle insurance
HB207Buchheit-Courtway, Cyndi HCS HB 2074/13/2023 Second read and referred: Transportation, Infrastructure and Public Safety
  0846H.02P - Modifies provisions relating to motor vehicle inspection requirements prior to sale
HB229Bangert, Gretchen HB 2295/12/2023 Referred: Transportation Accountability
  0217H.01I - Requires a motor vehicle inspection each time a used motor vehicle is sold, regardless of the age or mileage of the vehicle
HB239Smith, Travis HB 2392/1/2023 Public Hearing Completed (H)
  0617H.01I - Establishes the Show Missouri Film and Digital Media Act
HB252Haffner, Mike HB 2525/12/2023 Referred: Local Government
  0287H.01I - Modifies provisions relating to traffic violations
HB258Richey, Doug HB 2585/12/2023 Referred: Utilities
  0811H.01I - Provides a sales tax exemption for the production of electricity
HB260Sander, Chris HB 2605/12/2023 Referred: Children and Families
  0171H.01I - Creates a sales tax exemption for food
HB290Lewis, Patty HB 2905/12/2023 Referred: Ways and Means
  0486H.01I - Exempts diapers from sales tax
HB301Roberts, Lane SCS HCS HB 3015/2/2023 Placed on Informal Calendar
  0695S.04C - Modifies and establishes provisions relating to public safety
HB305Roberts, Lane HB 3053/2/2023 Referred: Judiciary
  0894H.01I - Modifies court procedures for certain offenses classified or charged as infractions
HB346Roberts, Lane HCS HB 3465/5/2023 Referred: Rules - Regulatory Oversight
  0679H.02C - Establishes provisions relating to diversion for criminal cases involving driving under the influence of alcohol
HB351Christofanelli, Phil HB 3514/17/2023 Reported Do Pass (H)
  0653H.01I - Authorizes a sales tax exemption for the purchase of diapers and feminine hygiene products
HB352Christofanelli, Phil HB 3524/26/2023 Action Postponed (H)
  0592H.02I - Establishes provisions relating to expungement
HB355Davidson, Bishop HCS HB 3555/5/2023 Placed on the Informal Perfection Calendar (H)
  0680H.03C - Modifies and establishes provisions relating to the protection of children
HB356McGirl, Mike HS HCS HB 3564/24/2023 Voted Do Pass (S)
  0903H.03P - Modifies provisions relating to income tax deductions for private pensions
HB369West, Richard HB 3695/11/2023 Dropped from Calendar - Pursuant to House Rules (H)
  1002H.01I - Modifies provisions relating to the "Back the Blue" license plate
HB379Quade, Crystal HB 3795/12/2023 Referred: Ways and Means
  0919H.01I - Authorizes a one-time refundable tax credit for teachers and staff
HB381Aldridge, Rasheen HB 3813/9/2023 Referred: Children and Families
  0957H.01I - Changes the laws regarding the taxation of feminine hygiene products and diapers
HB397Taylor, Tim HB 3975/12/2023 Referred: Ways and Means
  0746H.01I - Authorizes a tax deduction for certain charitable donations to fire departments
HB415O'Donnell, Michael SCS HB 4154/26/2023 Reported Do Pass (S)
  0668S.03C - Requires dealers to collect and remit sales tax on motor vehicle sales
HB424Perkins, Chad HCS HB 4245/10/2023 Reported Do Pass (S)
  0842H.03P - Modifies provisions relating to department of revenue and establishes the "License Office Distribution Fund"
HB435Nickson-Clark, Chantelle HB 4352/2/2023 Withdrawn (H)
  1293H.01I - Authorizes a tax credit for the purchase of an electric vehicle
HB451Butz, Steve HB 4513/28/2023 Referred: Crime Prevention and Public Safety
  1195H.01I - Establishes the offense of possession of an open alcoholic beverage container in a motor vehicle
HB456Coleman, Jeff HB 4561/24/2023 Public Hearing Completed (H)
  0873H.01I - Modifies provisions relating to the income tax exemption for Social Security benefits
HB457Richey, Doug HB 4575/12/2023 Referred: Children and Families
  1098H.01I - Authorizes an income tax deduction for a unborn child
HB478Bromley, Bob HB 4783/9/2023 Referred: Economic Development
  0178H.01I - Establishes a five-year motor vehicle registration option for motor vehicles with a model year of manufacture that is less than five years old
HB488Appelbaum, LaDonna HB 4884/3/2023 HCS Voted Do Pass (H)
  1473H.01I - Authorizes a tax credit to offset fees from the adoption of rescue animals
HB510Griffith, Dave HCS HB 5105/2/2023 Second read and referred: Governmental Accountability
  0296H.03P - Modifies provisions relating to mail sent by state agencies
HB511McGirl, Mike HB 5114/17/2023 Reported Do Pass (H)
  1273H.01I - Repeals the tax imposed on the sale of bingo cards
HB512Mayhew, Don HB 5125/5/2023 Placed on the Informal Perfection Calendar (H)
  0901H.01I - Modifies provisions related to the tax deduction for employee stock ownership plans
HB519Mayhew, Don HB 5194/20/2023 Second read and referred: Emerging Issues
  0687H.01P - Modifies provisions relating to motor fuel tax exemption
HB525Mosley, Jay HB 5251/25/2023 Referred: Economic Development
  1091H.01I - Establishes the Show Missouri Film and Digital Media Act
HB527Mosley, Jay HCS HB 5275/8/2023 Referred: Rules - Legislative Oversight
  1025H.02C - Modifies the miles driven restriction on historic motor vehicle license plates
HB532Mayhew, Don HS HCS HBs 532 & 7515/2/2023 Second read and referred: General Laws
  1341H.05P - Modifies provisions relating to catalytic converters
HB541Sparks, Justin HB 5415/12/2023 Referred: Ways and Means
  1314H.01I - Authorizes an income tax deduction for certain law enforcement officers
HB553Nurrenbern, Maggie HB 5535/12/2023 Referred: Ways and Means
  0396H.01I - Authorizes a tax credit for teachers and educational staff
HB556Houx, Dan HCS HBs 556 & 5814/6/2023 Second read and referred: Appropriations
  1472H.03P - Modifies provisions related to gaming
HB590Knight, Jeff HB 5904/24/2023 Reported Do Pass (H)
  1159H.01I - Exempts certain motor vehicles from sales tax
HB591Sauls, Robert HB 5915/12/2023 Referred: Children and Families
  0927H.01I - Exempts the retail sale of food from state and local sales and use tax
HB614Unsicker, Sarah HB 6145/12/2023 Referred: Special Committee on Government Accountability
  0769H.01I - Requires the Department of Revenue to include certain additional information in its annual combined financial report
HB620Doll, Jo HB 6205/12/2023 Referred: Emerging Issues
  0450H.02I - Authorizes a tax credit to offset amounts paid on gun safety items
HB621Doll, Jo HB 6215/12/2023 Referred: Transportation Infrastructure
  0485H.02I - Provides for automatic enrollment in the organ donor program for persons applying for and renewing driver's licenses, with an ability to opt out of inclusion on the registry
HB643Francis, Rick HB 6435/2/2023 Second read and referred: Insurance and Banking
  1498H.01P - Requires the department of revenue to establish and maintain a system for online verification of motor vehicle insurance
HB653Amato, Phil HCS HB 6534/24/2023 Reported Do Pass (H)
  1106H.02C - Modifies provisions related to the food pantry tax credit
HB655Knight, Jeff SS SCS HCS HB 6555/2/2023 House Message (H)
  1532S.05F - Modifies provisions relating to property and casualty insurance
HB657Smith, Travis HCS HB 6575/9/2023 Dropped from Calendar - Pursuant to House Rules (H)
  1263H.03P - Authorizes a tax credit for qualified railroad infrastructure investments
HB662Evans, David HB 6621/24/2023 Public Hearing Completed (H)
  1264H.01I - Modifies provisions relating to the income tax exemption for Social Security benefits
HB666Strickler, Kemp HB 6665/12/2023 Referred: Children and Families
  1364H.01I - Modifies provisions related to the "circuit breaker" property tax credit for certain vulnerable persons
HB675Gregory, Kurtis HCS HB 6755/1/2023 Referred: Fiscal Oversight
  1633H.02P - Establishes the Show MO Act
HB706Houx, Dan HB 7063/2/2023 Referred: Emerging Issues
  0996H.01I - Modifies provisions relating to salvage vehicles
HB713Reedy, Rodger SCS HCS#2 HB 7135/5/2023 Referred: Fiscal Oversight
  1197S.05C - Modifies provisions relating to motor vehicle assessment valuations
HB714Kelly, Hannah HCS HB 7145/5/2023 Placed on the Informal Perfection Calendar (H)
  1685H.02C - Modifies provisions related to the adoption tax credit
HB723Hudson, Brad HB 7233/9/2023 Referred: Government Efficiency and Downsizing
  1778H.02I - Modifies motor vehicle inspection requirements
HB724Davis, Michael HB 7245/12/2023 Referred: Transportation Accountability
  1628H.01I - Modifies provisions relating to age restrictions on drivers' licenses
HB725Francis, Rick SCS HCS HB 7255/5/2023 Referred: Fiscal Oversight
  1244S.03C - Modifies and establishes offenses involving teller machines
HB734Knight, Jeff HB 7345/5/2023 Dropped from Calendar - Pursuant to House Rules (H)
  1257H.01I - Modifies provisions relating to disabled placards
HB744Hein, Stephanie HB 7445/12/2023 Referred: Children and Families
  1509H.01I - Authorizes sales tax exemptions for diapers and infant formula
HB748Perkins, Chad HB 7484/4/2023 Referred: Agriculture Policy
  1589H.01I - Eliminates personal property tax on livestock
HB754Mayhew, Don HB 7544/4/2023 Referred: Ways and Means
  1469H.01I - Modifies provisions relating to personal property tax valuations.
HB778Evans, David HCS HB 7783/20/2023 Voted Do Pass (H)
  1262H.05C - Modifies provisions relating to the motor fuel tax refund
HB797Mackey, Ian HB 7975/12/2023 Referred: Transportation Accountability
  0367H.01I - Modifies provisions relating to general assembly special license plates
HB806Kalberloh, Jim HB 8064/4/2023 Referred: Elementary and Secondary Education
  1914H.01I - Modifies provisions relating to school bus endorsements
HB808Merideth, Peter HB 8085/12/2023 Referred: Special Committee on Tax Reform
  1881H.01I - Authorizes the "Community Police Tax Credit" for law enforcement officers who live in high-crime areas
HB810Merideth, Peter HB 8105/12/2023 Referred: General Laws
  1890H.01I - Modifies provisions relating to the taxation of cigarettes and tobacco products
HB811Merideth, Peter HB 8115/12/2023 Referred: Special Committee on Tax Reform
  1882H.01I - Authorizes tax credits for health care professionals and EMTs serving in rural areas
HB813Hausman, Wendy L. HB 8134/4/2023 Referred: Children and Families
  1878H.01I - Authorizes a property tax exemption for certain property used for childcare, contingent upon passage and approval by the voters of a constitutional amendment permitting a property tax exemption
HB816Deaton, Dirk HCS HBs 816 & 6604/13/2023 Second read and referred: Appropriations
  1867H.04P - Modifies provisions relating to state sales tax and corporate income tax rates with a revenue trigger
HB870Shields, Brenda HCS HB 8705/4/2023 Referred: Fiscal Oversight
  1993H.02P - Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", and the Supporting Use of Child Care for Economic Stability and Security (SUCCESS) Tax Credit, relating to tax credits for child care
HB871O'Donnell, Michael HB 8712/28/2023 Public Hearing Completed (H)
  1824H.01I - Modifies provisions relating to income tax and authorizes a flat income tax rate
HB879Kelley, Ann HB 8795/12/2023 Referred: Special Committee on Tax Reform
  1831H.01I - Authorizes an income tax deduction for teachers and school staff members
HB896Gray, Alan HB 8965/12/2023 Referred: Children and Families
  1946H.01I - Exempts the retail sale of food from local sales tax
HB897Gray, Alan HB 8974/20/2023 Public Hearing Completed (H)
  1947H.01I - Modifies the time period during which the amount for a traded-in motor vehicle may be credited to the purchase price of another motor vehicle for sales tax calculations
HB922Thompson, Terry HB 9224/4/2023 Referred: Financial Institutions
  2095H.01I - Authorizes tax deductions for financial institutions that provide loans in rural areas
HB937Bland Manlove, Ashley HB 9371/25/2023 Referred: Economic Development
  2061H.01I - Establishes the Show Missouri Film and Digital Media Act
HB1002Matthiesen, Mark HB 10024/4/2023 Referred: Special Committee on Tax Reform
  1462H.01I - Reduces the assessment percentage of certain personal property and all other tangible personal property tax over 12 years
HB1007Bland Manlove, Ashley HB 10075/12/2023 Referred: Elections and Elected Officials
  2159H.01I - Creates provisions for automatic voter registration
HB1014Quade, Crystal HB 10145/12/2023 Referred: Ways and Means
  1627H.01I - Authorizes the Missouri Child Tax Credit Act
HB1020Hovis, Barry HB 10204/26/2023 Reported Do Pass (H)
  1739H.01I - Modifies provisions relating to mining tonnage fees
HB1023Diehl, Dane HCS HB 10235/9/2023 Reported Do Pass (S)
  2117H.02P - Allows subtractions from Missouri adjusted gross income for income received from certain transactions with beginning farmers
HB1027Smith, Travis HB 10275/12/2023 Referred: Ways and Means
  2217H.01I - Modifies provisions relating to the Missouri Working Family Tax Credit
HB1038Christ, Brad HCS HB 10385/1/2023 SCS Voted Do Pass (S)
  1976H.02P - Authorizes the "Intern and Apprentice Recruitment Act", relating to a tax credit for employing interns and apprentices
HB1053Phifer, Barbara HB 10533/9/2023 Referred: Children and Families
  2318H.01I - Changes the laws regarding the taxation of feminine hygiene products and diapers
HB1057Merideth, Peter HB 10575/12/2023 Referred: Ways and Means
  2252H.01I - Modifies provisions relating to the Missouri Working Family Tax Credit
HB1078Chappell, Darin HB 10785/5/2023 Placed on the Informal Perfection Calendar (H)
  1931H.01I - Modifies provisions relating to the assessed valuation of real property
HB1079Plank, Adrian HB 10795/12/2023 Referred: Utilities
  0805H.01I - Modifies provisions for renewable energy resources
HB1088Windham, Kevin HB 10885/12/2023 Referred: Local Government
  0283H.03I - Changes the law regarding the collection of delinquent property taxes
HB1097Riggs, Louis HB 10974/4/2023 Public Hearing Completed (H)
  1757H.01I - Authorizes an income tax deduction for amounts paid towards tangible personal property taxes
HB1103Matthiesen, Mark HB 11034/5/2023 Referred: Special Committee on Tax Reform
  1896H.01I - Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption
HB1131O'Donnell, Michael HB 11314/5/2023 Referred: Special Committee on Tax Reform
  1825H.01I - Phases out the corporate income tax over a period of years, subject to certain revenue triggers
HB1134Matthiesen, Mark HCS HB 11345/1/2023 Reported Do Pass (H)
  2345H.02C - Modifies the "circuit breaker" tax credit by increasing the maximum upper limit and property tax credit amounts
HB1136Merideth, Peter HB 11365/12/2023 Referred: Children and Families
  2377H.01I - Authorizes sales tax exemptions of the retail sale of food and certain necessary personal hygiene products
HB1137Merideth, Peter HB 11375/12/2023 Referred: Ways and Means
  2379H.01I - Modifies provisions relating to sales and use tax timely remittance incentives
HB1197Pouche, Sean HB 11974/5/2023 Referred: Children and Families
  1038H.01I - Authorizes a tax credit for a stillbirth
HB1200Lonsdale, Chris HB 12005/12/2023 Referred: Transportation Infrastructure
  2591H.01I - Establishes the Interstate 70 Improvement Fund and requires certain deposits into the fund
HB1206Lonsdale, Chris HB 12063/23/2023 Referred: Special Committee on Tax Reform
  2595H.01I - Modifies provisions relating to income tax exemptions for certain retirement benefits
HB1210O'Donnell, Michael HCS HB 12104/24/2023 Reported Do Pass (H)
  2552H.02C - Modifies provisions relating to tax credits
HB1241Lewis, Patty HB 12415/12/2023 Referred: Ways and Means
  2575H.01I - Modifies provisions relating to income tax refunds
HB1297Cupps, Scott HB 12974/5/2023 Referred: Utilities
  2189H.01I - Authorizes an income tax credit for certain solar energy property costs
HB1298McMullen, Aaron HB 12984/5/2023 Public Hearing Completed (H)
  2529H.01I - Establishes incentives for converting a business to produce certain chemicals, gases, metals, and minerals
HB1332Sparks, Justin HB 13325/12/2023 Referred: Ways and Means
  2583H.02I - Authorizes a tax on the endowments of qualifying institutions of higher education and a corresponding endowment tax revenue trigger to income tax rates
HB1335Kelly, Hannah HB 13353/7/2023 Public Hearing Completed (H)
  2686H.01I - Authorizes the Supporting Use of Child Care for Economic Stability and Security (SUCCESS) Tax Credit
HB1338McGaugh, Peggy HB 13385/12/2023 Referred: Transportation Accountability
  2589H.01I - Allows all-terrain or off-road vehicles to be licensed as motorcycles
HB1339Christ, Brad HB 13394/5/2023 Referred: Utilities
  2190H.01I - Authorizes an income tax credit for certain solar energy property costs
HB1343Unsicker, Sarah HB 13435/12/2023 Referred: Ways and Means
  2637H.01I - Modifies provisions relating to the Champion for Children tax credit
HB1345Hardwick, Bill HB 13455/8/2023 Referred: Rules - Administrative Oversight
  2558H.01I - Authorizes a tax credit for employers hiring certain employees under the Federal Work Opportunity Tax Credit
HB1350Terry, Marlene HB 13505/12/2023 Referred: Ways and Means
  1950H.01I - Establishes a one-time one year period to set up payment plans for unpaid vehicle sales tax
HB1351Terry, Marlene HB 13515/12/2023 Referred: Special Committee on Tax Reform
  2585H.01I - Modifies provisions related to the "circuit breaker" property tax credit, reenacts the Missouri Homestead Preservation Tax Credit Program, and implements a homestead exemption for certain individuals
HB1366Mayhew, Don HB 13664/6/2023 Voted Do Pass (H)
  2555H.01I - Modifies provisions relating to motor fuel tax exemption
HB1389Gray, Alan HB 13895/12/2023 Referred: Ways and Means
  2753H.01I - Modifies the time period during which the amount for a traded-in motor vehicle may be credited to the purchase price of another motor vehicle for sales tax calculations
HB1396Mayhew, Don HB 13965/12/2023 Referred: Special Committee on Tax Reform
  2617H.01I - Authorizes an income tax exemption for certain state employees whose state wages or salary are at or below six times the federal poverty guidelines
HB1397Oehlerking, Philip HB 13975/8/2023 Referred: Rules - Legislative Oversight
  2225H.01I - Modifies fees for new or reissued special personalized license plates
HB1398Cupps, Scott HB 13984/20/2023 Action Postponed (H)
  2716H.01I - Authorizes a one-time amnesty month for certain delinquent motor vehicle liabilities
HJR16Seitz, Brian HJR 165/12/2023 Referred: Special Committee on Tax Reform
  0804H.01I - Proposes a constitutional amendment to prohibit any new tax or increase in tax from going into effect unless approved by the voters in a general election
HJR17Kalberloh, Jim HJR 172/9/2023 Public Hearing Completed (H)
  0671H.01I - Proposes a constitutional amendment to freeze property tax assessments for senior citizens
HJR33Coleman, Jeff HCS HJRs 33 & 455/8/2023 Reported Do Pass (S)
  0831H.05P - Proposes a constitutional amendment relating to real property tax assessments
HJR35Mayhew, Don HJR 354/5/2023 Referred: Rules - Regulatory Oversight
  0910H.01I - Proposes a constitutional amendment relating to taxation
HJR44Matthiesen, Mark HJR 442/21/2023 Public Hearing Completed (H)
  1468H.02I - Proposes a constitutional amendment that would freeze the property tax imposed on homesteads of certain senior citizens
HJR47Hausman, Wendy L. HJR 474/18/2023 Public Hearing Completed (H)
  1880H.01I - Proposes a constitutional amendment authorizing a property tax exemption for certain property used for childcare
HJR50Mayhew, Don HJR 505/12/2023 Referred: Special Committee on Tax Reform
  1873H.01I - Proposes a constitutional amendment to prohibit any new tax or increase in tax from going into effect unless approved by the voters in a general election
HJR52Gray, Alan HCS HJR 525/8/2023 Referred: Rules - Administrative Oversight
  1949H.03C - Proposes a constitutional amendment granting property tax exemptions to certain disabled veterans
HJR56Mayhew, Don HJR 565/12/2023 Referred: Ways and Means
  1996H.01I - Proposes a constitutional amendment relating to property taxes
HJR60Matthiesen, Mark HJR 605/12/2023 Referred: Special Committee on Tax Reform
  2150H.01I - Proposes a constitutional amendment to allow the general assembly to exempt tangible personal property from personal property taxation by general law
SB23O'Donnell, Michael SS SB 235/12/2023 Laid Over (H)
  1015S.02P - Requires motor vehicle dealers to collect and remit sales tax on motor vehicles the dealer sells
SB133Baker, Ben SS SCS SB 1335/22/2023 Reported to the Senate with... (H)
  0457S.04P - Creates an income tax deduction for certain dependents
SB247Baker, Ben HCS SB 2475/3/2023 Senate Message (S)
  0966H.04C - Modifies provisions relating to taxation
SB275O'Donnell, Michael HCS SB 2755/10/2023 Reported to the Senate with... (H)
  1161H.05C - Modifies provisions relating to utilities
SB398Knight, Jeff HCS SS SCS SB 3985/30/2023 Delivered to Governor
  1413H.07T - Modifies provisions relating to motor vehicles