97th General Assembly, 2nd Regular Session
Bills Indexed by Subject
TAXATION AND REVENUE - INCOME


BillSponsor Bill StringDate/Last Action
 Bill Information
HB1048Miller, Rocky HB 10482/25/2014 Voted Do Pass (H)
  4102L.01I - Allows a taxpayer to claim a credit or refund of tax overpayment when the Department of Revenue examines the taxpayer's return after the period of limitations for the claim expires
HB1142Flanigan, Tom HB 11424/24/2014 Rules - Reported Do Pass (H)
  4189H.01I - Authorizes a period of tax amnesty
HB1171Butler, Michael HCS HB 11715/1/2014 Rules - Reported Do Pass (H)
  4787H.03C - Establishes the Economic-Education Partnership Act, which allows employers to retain withholding taxes up to the amount spent on educational benefits for employees and unpaid interns or up to the amount spent on educational benefits for employees and unpaid interns or up to the amount spent on job training for employees
HB1174Curtman, Paul HB 11744/28/2014 Public Hearing Held (S)
  4599H.01P - Specifies that certain capital gains income from the exchange of gold and silver is exempt from Missouri adjusted gross income and changes the laws regarding nonbank depositories
HB1175Kelley, Mike HB 11752/4/2014 Voted Do Pass (H)
  4670L.01I - Authorizes a one-time income tax deduction to a taxpayer for the cost of the construction or $5,000, whichever is less, of a storm shelter that was made in America
HB1224Kelley, Mike HB 12241/22/2014 Public Hearing Completed (H)
  4672L.01I - Changes the laws regarding the withholding tax filing requirements for certain small businesses
HB1237Hoskins, Denny HCS HB 12376/20/2014 Delivered to Secretary of State (G)
  4485H.02T - Extends the allocations of state income tax revenues collected from nonresident entertainers and professional athletic team members until December 31, 2020
HB1253Berry, T.J. HCS HBs 1253 & 12974/3/2014 Public Hearing Held (S)
  5078H.04P - Changes the laws regarding taxation by reducing the tax on corporate business income and business income for certain tax entities
HB1254Berry, T.J. HB 12542/11/2014 Action Postponed (H)
  5013L.01I - Authorizes an amnesty for certain delinquent taxes and allows a 50% income tax deduction for small business income for specified small businesses
HB1268Curtman, Paul HB 12684/10/2014 Public Hearing Held (S)
  4614H.02P - Changes the individual income tax brackets to adjust for inflation
HB1269Curtman, Paul HB 12693/11/2014 HCS Voted Do Pass (H)
  4638H.03I - Eliminates the various individual income tax rate brackets and imposes a tax rate of 6% on Missouri taxable income greater than 106% of the official poverty line for the taxable year
HB1295Koenig, Andrew SCS HCS HB 12954/23/2014 Placed on Informal Calendar
  4669S.07C - Changes the laws regarding income tax
HB1297Koenig, Andrew HB 12971/28/2014 HCS Reported Do Pass (H)
  5086H.01I - Modifies the corporate income tax rate in Missouri by gradually phasing it out over a five year period
HB1328Carpenter, Jon HB 13282/18/2014 Public Hearing Completed (H)
  4400L.01I - Decreases individual income tax rates on income of $300,000 or less, imposes an 8% tax rate on income above $300,000, creates a low-income tax deduction, and decreases the individual income tax deduction
HB1366Bahr, Kurt HB 13664/1/2014 Voted Do Pass (H)
  4834L.01I - Changes the laws regarding the deductions of certain net profits and caps the aggregate amount the Department of Economic Development may issue for all tax credits
HB1397Ellington, Brandon HB 13973/25/2014 Public Hearing Completed (H)
  4524L.01I - Establishes the Missouri Supporting Families Income Tax Holiday Act which allows an exemption from state withholding taxes for state employees in a specified month determined by the Department of Revenue
HB1403Ellington, Brandon HB 14032/5/2014 Public Hearing Completed (H)
  4527L.01I - Allows certain small businesses to be eligible to claim any state tax credit, deduction, and other exemption from tax that specified corporations are allowed to claim
HB1422Parkinson, Mark HB 14221/22/2014 Referred: Ways and Means
  4775H.01I - Eliminates the corporate income tax imposed on Missouri businesses beginning in 2015
HB1453Hoskins, Denny HB 14532/25/2014 Public Hearing Completed (H)
  4948H.01I - Changes the laws regarding taxation
HB1477Brattin, Rick HB 14773/4/2014 Public Hearing Completed (H)
  5214L.01I - Authorizes Missouri to enter into the multistate Streamlined Sales and Use Tax Agreement, eliminates all state tax credits, phases in a flat income tax rate, and increases the sales and use tax by .25%
HB1525McCaherty, John HB 15253/25/2014 Public Hearing Completed (H)
  4659H.02I - Specifies that a person cannot be appointed to any public office if he or she is delinquent in the payment of specified taxes
HB1563Kratky, Michele HB 15634/24/2014 Rules - Reported Do Pass (H)
  5374L.01I - Authorizes an income tax credit for certain small businesses who hire a person who is disabled or who was recently discharged from a correctional facility
HB1564Kratky, Michele HCS HB 15644/24/2014 Rules - Reported Do Pass (H)
  5375L.02C - Authorizes an income tax credit for certain costs incurred in the renovation of a taxpayer's rented dwelling or residence
HB1688Burlison, Eric HB 16883/11/2014 HCS Voted Do Pass (H)
  5469H.01I - Changes the laws regarding state income tax by exempting all income below the poverty line from tax
HB1696Curtis, Courtney Allen HB 16962/11/2014 Referred: Ways and Means
  5774H.01I - Authorizes an income tax deduction for single residents who have never had a child
HB1703Ellington, Brandon HB 17034/8/2014 Voted Do Pass (H)
  5294L.01I - Creates the Missouri Juneteenth Heritage and Jazz Festival and Memorial Fund and changes the distribution of funds from the professional athletes and entertainers tax
HB1710Davis, Charlie HCS HB 17107/10/2014 Delivered to Secretary of State (G)
  5822H.03T - Creates the Missouri National Guard Foundation Fund and authorizes a designation of tax refunds to the fund
HB1801White, Bill HCS HB 18014/30/2014 Public Hearing Held (S)
  5741H.02P - Establishes the Facilitating Business Rapid Response to State Declared Disasters Act
HB1808Curtis, Courtney Allen HB 18083/4/2014 Public Hearing Completed (H)
  5892L.01I - Authorizes an income tax deduction for expenses incurred in creating or forming a limited liability company or sole proprietorship
HB1865Redmon, Craig SS SCS HB 18656/11/2014 Delivered to Secretary of State (G)
  5992S.09T - Changes the laws regarding sales and use tax exemptions for utilities used or consumed in the preparation of food and specifies what is considered a sale in this state
HB1950Swan, Kathryn HB 19503/12/2014 HCS Voted Do Pass (H)
  5060L.01I - Requires statements of no tax due to be presented with local business license issuances or renewals and with any bid to perform work on publicly funded projects
HB1967Koenig, Andrew HCS HB 19674/3/2014 Rules - Reported Do Pass (H)
  5663H.02C - Changes the laws regarding taxation
HB1989Morgan, Judy HB 19893/4/2014 Referred: Ways and Means
  5391L.02I - Changes the laws regarding the Missouri individual income tax
HB2027Messenger, Jeffrey HB 20274/22/2014 Voted Do Pass (H)
  6026H.01I - Authorizes a tax credit for donations to a state building and capital improvement fund and establishes a check-off for donations to the fund on income tax returns
HB2038Hicks, Ron HCS HB 20384/28/2014 Rules - Reported Do Pass (H)
  6184H.05C - Creates a tax credit for an employer that hires a student majoring in the field of science, technology, engineering, or mathematics for an internship
HB2043Rowden, Caleb HB 20433/12/2014 Referred: Economic Development
  5633H.02I - Establishes the Education Innovation Investment Act that creates tax incentives for businesses and individuals working on unused or vacant areas of public institutions of higher learning
HB2049Fitzpatrick, Scott HCS HB 20494/22/2014 Rules - Reported Do Pass (H)
  6303H.02C - Allows certain employers to retain withholding income tax payable by the employer in an amount equal to the federal unemployment tax act credit rate deduction
HB2073Koenig, Andrew HB 20734/23/2014 Referred: Ways and Means
  6325H.01I - Changes the laws regarding income taxation
HB2098Meredith, Sue HB 20985/16/2014 Referred: Ways and Means
  5618L.02I - Requires a military member to be treated as a nonresident for income tax purposes for each day that he or she is stationed outside Missouri
HB2158Wright, John HB 21585/16/2014 Referred: Ways and Means
  6315H.02I - Changes the laws regarding state income tax rates and brackets, the low-income housing tax credit, and the historic structures rehabilitation tax credit
HB2205English, Keith HB 22055/16/2014 Referred: Crime Prevention and Public Safety
  6187H.01I - Authorizes a tax deduction for volunteer firefighters
HB2213Barnes, Jay HB 22135/16/2014 Referred: Ways and Means
  6415H.03I - Authorizes an income tax deduction for certain businesses that provide health insurance coverage for their employees
HB2215Berry, T.J. HB 22155/16/2014 Referred: Ways and Means
  6478H.01I - Changes the laws regarding the division of interstate income
HB2226Cross, Gary L. HB 22264/15/2014 Public Hearing Completed (H)
  6508L.01I - Increases, beginning January 1, 2015, the income tax deduction for federal income tax liability to $10,000 for an individual and $20,000 for taxpayers filing combined returns
HB2290Korman, Bart HB 22904/8/2014 Referred: Ways and Means
  6486H.01I - Changes the laws regarding income taxes
HJR80Koenig, Andrew HJR 803/4/2014 Public Hearing Completed (H)
  5927H.01I - Proposes a constitutional amendment phasing out the state individual income tax and replacing the current state sales and use tax with a state sales tax on specified retail sales and services
HR380Marshall, Nick HR 3804/30/2014 Public Hearing Completed (H)
  5273L.01I - Adopts Articles of Impeachment for Governor Jay Nixon for the issuance of Executive Order 13-14 regarding the filing of a Missouri state combined income tax return by certain same-sex couples
SB497Schmitt, Eric SB 4971/8/2014 Read First Time (S)
  4421S.05I - Reduces the top rate of tax on personal income over a period of years
SB509Koenig, Andrew SS#3 SCS SBs 509 & 4965/6/2014 Passed over Veto (G)
  4324S.18T - Modifies provisions relating to income taxes
SB601Funderburk, Doug SB 6015/30/2014 Delivered to Governor
  4371S.01T - Reauthorizes a deduction for energy efficiency audits and projects for tax years 2014 to 2020
SB612Hoskins, Denny CCS SCS SB 6126/11/2014 Vetoed by Governor (G)
  4820S.04T - Extends allocation of tax revenues from the nonresident entertainer and athlete tax until December 31, 2020
SB687LeVota, Paul SB 6871/9/2014 Introduced and First Read (S)
  5133S.01I - Authorizes an earned income tax credit
SB713Emery, Ed SB 7131/14/2014 Introduced and First Read (S)
  4819S.01I - Exempts capital gains on gold and silver from income tax and authorizes the storage of gold and silver in private repositories
SB733Schaefer, Kurt SB 7331/16/2014 Introduced and First Read (S)
  5166S.03I - Reduces the rate of tax in personal and corporate income and increases the cap on the federal income tax liability deduction
SB772Lamping, John SB 7721/23/2014 Introduced and First Read (S)
  5593S.01I - Requires the personal income tax brackets to be adjusted annually in accordance with the consumer price index
SB789Dixon, Bob SB 7891/28/2014 Introduced and First Read (S)
  4244S.01I - Modifies the authority of the State Auditor with respect to tax returns and grant agreements
SB806LeVota, Paul SB 8061/30/2014 Introduced and First Read (S)
  5628S.01I - Eliminates the deduction for federal income tax liability and raises the personal exemption from $2,100 to $21,100
SB814Brown, Dan SB 8143/6/2014 Reported Do Pass (S)
  5795S.01I - Reauthorizes the wood energy producers tax credit and caps the amount of tax credits available under the program each fiscal year
SB858Kraus, Will SB 8584/10/2014 Reported Do Pass (S)
  6005S.01I - Modifies provisions relating to income taxes
SB860Crawford, Sandy CCS HCS SS SB 8609/11/2014 Failed to Pass over Veto (H)
  5906S.05T - Creates a sales and use tax exemption for used manufactured homes
SJR26Lager, Brad SJR 261/8/2014 Read First Time (S)
  4581S.01I - Amends the Constitution to limit general revenue appropriations and mandate state income tax rate reductions in certain situations
SJR46Emery, Ed SJR 461/23/2014 Introduced and First Read (S)
  4410S.01I - Eliminates income taxes and replaces them with an expanded sales and use tax and creates a property tax relief credit
SJR57Lager, Brad SJR 572/27/2014 Introduced and First Read (S)
  6119S.03I - Limits the amount of tax credits that may be issued in a fiscal year to $200 million and reduces the rate of tax on income