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Bill > SB247


MO SB247

MO SB247
Modifies provisions relating to taxation


summary

Introduced
01/04/2023
In Committee
04/26/2023
Crossed Over
03/30/2023
Passed
Dead
05/12/2023

Introduced Session

2023 Regular Session

Bill Summary

Modifies provisions relating to taxation

AI Summary

This bill: Modifies various provisions related to taxation in Missouri, including reducing the top individual income tax rate from 4.95% to 4.5% starting in 2024 and potentially further reducing it to 1% by 2026 if certain revenue targets are met. It also reduces the corporate income tax rate from 4% to 2% starting in 2024, with potential further reductions to 1% by 2026 if revenue targets are met. The bill provides an exemption from the property tax for senior citizens on increases in property tax liability on their primary residence, allows assessors to use manufacturer's suggested retail prices for motor vehicle valuations, and makes various other changes to sales and use tax exemptions.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (2)

Last Action

In Conference (on 05/12/2023)

bill text


bill summary

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bill summary

Document Type Source Location
State Bill Page https://www.senate.mo.gov/23info/BTS_Web/Bill.aspx?SessionType=R&BillID=44619
Analysis - Summary: House Amendment https://www.senate.mo.gov/23info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=10996382&BillID=44619
Fiscal Note - 0966H.04C.UPD https://senate.mo.gov/FiscalNotes/2023-1/0966H.04C.UPD.pdf
Analysis - Summary: House Amendment https://www.senate.mo.gov/23info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=9348511&BillID=44619
Fiscal Note - 0966H.04C.ORG https://senate.mo.gov/FiscalNotes/2023-1/0966H.04C.ORG.pdf
Analysis - Summary: House Committee Substitute https://www.senate.mo.gov/23info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=8433206&BillID=44619
BillText https://senate.mo.gov/23info/pdf-bill/House/HCS-SB/SB0247.pdf
Fiscal Note - 0966S.01P.ORG https://senate.mo.gov/FiscalNotes/2023-1/0966S.01P.ORG.pdf
Senate 0966S01.08S - SA 4 Withdrawn https://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=210
Senate 0966S01.06S - SA 3 Adopted https://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=212
Senate 0966S01.01S - SA 2 Out of Order https://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=207
Senate 0966S01.02S - SA 1 Adopted https://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=206
Analysis - Summary: Perfected https://www.senate.mo.gov/23info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=5322474&BillID=44619
Fiscal Note - 0966S.01I.ORG https://senate.mo.gov/FiscalNotes/2023-1/0966S.01I.ORG.pdf
Analysis - Summary: Introduced https://www.senate.mo.gov/23info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=38282&BillID=44619
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