Bill > SB1296

This bill modifies Section 143.782 of Missouri state law, which defines terms related to income tax refund offsets. The bill expands the definition of "state agency" to include municipalities with populations over 250,000, but only for eligible debts that arise on or after January 1, 2027. The existing law already allows for income tax refunds to be intercepted to pay various types of debts, including court costs, fines, fees, support obligations, and health care service claims. The definitions in the bill cover key terms like "court" (which includes state appellate and circuit courts), "debt" (any legally owed sum), "debtor" (an individual or legal entity owing a debt), "department" (the Missouri Department of Revenue), and "refund" (the income tax refund determined to be due to a taxpayer). The bill specifies that refunds do not include senior citizens property tax credits unless the offset is for income tax or property tax credit-related delinquencies. The primary change is the future inclusion of large municipalities (over 250,000 population) in the list of state agencies that can intercept tax refunds for outstanding debts.

Labor and Employment

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=577