FIRST REGULAR SESSION

HOUSE BILL NO. 645

93RD GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES SMITH (14) (Sponsor), DAVIS, SPRENG, WHORTON,

BROWN (50) AND HOSKINS (Co-sponsors).

         Read 1^st time February 24, 2005 and copies ordered printed.

STEPHEN S. DAVIS, Chief Clerk

1409L.01I

AN ACT

To amend chapter 135, RSMo, by adding thereto one new section relating to stillbirth tax exemption.

Be it enacted by the General Assembly of the state of Missouri, as follows:

            Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.099, to read as follows:

            135.099. For taxable years beginning on or after January 1, 2006, for each birth for which a certificate of birth resulting in stillbirth has been issued under section 193.255, RSMo, if the child otherwise would have been eligible for the Missouri dependency exemption under section 143.161, RSMo, the taxpayer may claim such exemption against income tax due under chapter 143, RSMo, in the taxable year in which the stillbirth occurred.