SECOND REGULAR SESSION

HOUSE COMMITTEE SUBSTITUTE FOR

HOUSE BILL NOS. 2189, 2208, 2178 & 2333

94TH GENERAL ASSEMBLY

                  Reported from the Special Committee on Tax Reform March 12, 2008 with recommendation that House Committee Substitute for House Bill Nos. 2189, 2208, 2178 & 2333 Do Pass. Referred to the Committee on Rules pursuant to Rule 25(21)(f).

D. ADAM CRUMBLISS, Chief Clerk

5154L.03C

AN ACT

To amend chapter 143, RSMo, by adding thereto one new section relating to federal economic stimulus payments.

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

            Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.173, to read as follows:

            143.173. No advance refund amount received as a credit against federal income tax under the federal Economic Stimulus Act of 2008 (26 U.S.C. 6428) shall be included in Missouri adjusted gross income under section 143.121.

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