Bill > SB468

This bill modifies the definitions in Missouri state law related to income tax refund offsets, specifically expanding the definition of "state agency" to include municipalities with populations over 250,000 for debt collection purposes starting January 1, 2026. The bill defines several key terms used in the tax refund offset process, including "court" (which encompasses the supreme court, court of appeals, and circuit courts), "debt" (which covers various legally owed sums to state agencies such as court costs, fines, fees, support obligations, and unpaid health care services), "debtor" (any individual or legal entity owing a debt), "department" (the Missouri Department of Revenue), and "refund" (the state income tax refund determined by the department). The bill clarifies that refund amounts do not include senior citizens property tax credits unless the offset is for a delinquency related to income tax or property tax credits. This change allows more municipalities to participate in the state's debt collection process through income tax refund intercepts, potentially improving the state's ability to collect outstanding debts.

Labor and Employment

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=26975