State Legislative Issues

The 99th Missouri General Assembly convened on Jan. 4, 2017.

During each legislative session, the MSCPA and its lobbyists monitor legislation that can have an impact on the profession, your firm or company, and your clients.

Below is a list of bills that are being monitored by the MSCPA as of Feb. 17.

  • HB 32Sponsor: Cross (R-35)—Allows an enrolled agent or certified public accountant to represent a client before the Administrative Hearing Commission in matters relating to an assessment or reassessment of tax.

  • HB 51—Sponsor: Andrews (R-1)—Authorizes county commissions that oversee cemetery funds to utilize investment managers.

  • HB 60Sponsor: Alferman (R-61)—Changes the laws regarding lobbyist expenditures.

  • HB 82Sponsor: Redmon (R-4)—Authorizes a sales tax exemption for utilities used for commercial food preparation.

  • HB 91Sponsor: Rehder (R-148)—Specifies that a person cannot be required to become or refrain from becoming a member of or paying dues to a labor organization as a condition or continuation of employment.

  • HB 95Sponsor: McGaugh (R-39)—Modifies provisions relating to the collateral source rule and provides that parties may introduce evidence of the actual cost, rather than the value, of the medical care rendered.

  • HB 109Sponsor: Kelley (R-127)—Authorizes an earned income tax credit in Missouri.

  • HB 129Sponsor: Engler (R-129)—Creates a sales tax exemption for delivery charges on tangible personal property.

  • HB 151—Sponsor: Corlew (R-14)—Requires the department of revenue to issue REAL ID compliant driver’s licenses unless the applicant requests a license that is not compliant with the REAL ID.

  • HB 153Sponsor: Corlew, (R-14)—Modifies provisions relating to expert witnesses.

  • HB 160Sponsor: Kelley (R-127)—Authorizes a higher limit for the Show Me Green Sales Tax Holiday on the purchase of new appliances.

  • HB 169—Sponsor: Curtman (R-109)—Requires a committee of the house of representatives to review and issue reports on the audits of any state agency or department conducted by the state auditor’s office.

  • HB 189Sponsor: Swan (R-147)—Creates an educational savings plan for K-12 educational expenses.

  • HB 263—Sponsor: Sommer (R-106)—Requires school districts to post certain financial information online for public access.

  • HB 264—Sponsor: Brattin (R-55)—Requires all employers and business entities to enroll and actively participate in a federal work authorization program and imposes stricter penalties for employing an unauthorized alien.

  • HB 288—Sponsor: Fitzpatrick (R-158)—Modifies the duration of unemployment compensation, modifies the method to pay federal advances, and raises the fund trigger causing contribution rate reductions.

  • HB 289—Sponsor: Fitzpatrick (R-158)—Specifies that beginning January 1, 2018, certain shareholders of S corporations may elect to reject workers' compensation insurance coverage.

  • HB 356—Sponsor: Bahr (R-102)—Allows taxpayers to classify individuals as independent contractors under certain circumstances.

  • HB 445Sponsor: Crawford (R-129)—Creates the Department of Revenue Technology Fund.

  • HB 464—Sponsor: McCreery (D-88)—Changes the laws regarding taxation.

  • HB 468Sponsor: Cookson (R-153)—Requires school financial audits to contain certain information relating to extracurricular activities within the school district.

  • HB 502—Sponsor: Fitzpatrick (R-158)—Modifies provisions relating to fantasy sports contests.

  • HB 532—Sponsor: Nichols (D-72)—To repeal section 136.450, RSMo, and to enact in lieu thereof one new section relating to the Study Commission on State Tax Policy.

  • HB 564Sponsor: Davis (R-162)—Establishes the Password Privacy Protection Act.

  • HB 582—Sponsor: Ross (R-142)—Allows an individual to deduct income earned through active military duty, the National Guard, or reserve components of the Armed Forces of the United States from their Missouri adjusted gross income.

  • HB 655—Sponsor: Engler (R-116)—Extends the expiration date of tax credits for donations to pregnancy centers.

  • HB 659—Sponsor: McCreery (D-88)—Establishes the Missouri Earned Family and Medical Leave Act.

  • HB 667Sponsor: Love (R-125)—Implements the Streamlined Sales and Use Tax Agreement.

  • HB 682—Sponsor: Miller (R-124)—Modifies certain definitions for sales and use tax exemptions and abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535.

  • HB 718—Sponsor: Curtman (R-109)—Establishes the Corporate Welfare Elimination Act, which terminates corporate tax credits by placing a sunset on each credit.

  • HB 756—Sponsor: McCreery (D-88)—Specifies that the annual audit of the Missouri Agricultural and Small Business Development Authority shall be conducted by the State Auditor.

  • HB 770—Sponsor: McGaugh (R-39)—Specifies that any regulation that is revenue producing shall have a sunset provision and will require legislative approval for re-issuance.

  • HB 773—Sponsor: Dogan (R-98)—Establishes the education savings account program.

  • HB 938—Sponsor: Cornejo (R-64)Abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016)

  • SB 1—Sponsor: Schaaf (R-34)—Creates new provisions permitting taxpayers to claim a tax credit for making certain campaign contributions.

  • SB 4—Sponsor: Richard (R-32)—Repeals certain provisions relating to products liability civil actions.

  • SB 5—Sponsor: Richard (R-32)—Modifies provisions relating to tort actions specifically unlawful merchandising practices, products liability claims, and venue requirements.

  • SB 6Sponsor: Richard (R-32)—Changes the aggregate cap on tax credits for the rehabilitation of historic structures to $120 million annually, and allows for tax credits for donations to the Capitol Complex Fund.

  • SB 10—Sponsor: Wasson (R-20)—Modifies the Missouri Works program by creating tax incentives for creating jobs in areas of distress.

  • SB 12—Sponsor: Wasson (R-20)—Creates new provisions relating to the regulation of securities.

  • SB 15Sponsor: Dixon (R-30)—Reauthorizes tax credits for contributions to maternity homes and pregnancy resource centers.

  • SB 16Sponsor: Kraus (R-8)—Exempts delivery charges from sales and use taxes.

  • SB 17Sponsor: Kraus (R-8)—Phases out corporate income tax over three years.

  • SB 18Sponsor: Kraus (R-8)—Modifies the law relating to business fees.

  • SB 19—Sponsor: Brown (R-16)—Creates new provisions of law relating to labor organizations.

  • SB 20—Sponsor: Brown (R-16)—Repeals the law pertaining to prevailing wage.

  • SB 31Sponsor: Emery (R-31)—Modifies provisions relating to the collateral source rule and provides that parties may introduce evidence of the actual cost, rather than the value, of the medical care rendered.

  • SB 37Sponsor: Silvey (R-17)—Allows the Department of Revenue to issue REAL ID compliant driver’s licenses and identification cards.

  • SB 39—Sponsor: Silvey (R-17)—Places a cap on the annual cumulative amount of tax credits authorized.

  • SB 45—Sponsor: Romine (R-3)—Modifies laws regarding arbitration agreements between employers and at-will employees.

  • SB 66—Sponsor: Schatz (R-26)—Modifies provisions of law relating to workers' compensation.

  • SB 69—Sponsor: Schupp (D-24)—Creates new provisions of law relating to leave from employment.

  • SB 105Sponsor: Wallingford (R-27)—Requires the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement.

  • SB 113—Sponsor: Schatz (R-26)—Modifies the law relating to discharge of employees under workers' compensation statutes.

  • SB 125—Sponsor: Wasson (R-20)—Provides acceptable ways a professional licensee may submit payment, application, requests for educational time extensions or notify his or her licensing board.

  • SB 130Sponsor: Kraus (R-8)—Requires the Department of Revenue to pay the taxpayers’ attorneys’ fees in income tax cases when the taxpayer receives a favorable judgment.

  • SB 132Sponsor: Kraus (R-8)—Lowers the income tax rate.

  • SB 144Sponsor: Wallingford (R-27)—Allows members of the National Guard and reserve components of the Armed Forces to deduct military income from their Missouri adjusted gross income.

  • SB 150—Sponsor: Schupp (D-24)—Modifies provisions of law relating to wages paid to employees.

  • SB 153Sponsor: Schaaf (R-34)—Permits the use of medical marijuana for the treatment of certain impairments.

  • SB 183—Sponsor: Hoskins (R-21)—Extends the Big Government Get Off My Back Act and modifies several provisions relating to the collection of money by public entities.

  • SB 189—Sponsor: Kehoe (R-6)—Modifies provisions relating to employment security.

  • SB 197Sponsor: Rowden (R-19)—Establishes the Missouri Earned Income Tax Credit Act.

  • SB 200Sponsor: Libla (R-25)—Modifies provisions relating to expert witnesses.

  • SB 226—Sponsor: Koenig (R-15)—Allows for the transferability of certain tax credits.

  • SB 236—Sponsor: Schatz (R-26)—Establishes a workers' compensation claims database.

  • SB 244Sponsor: Rowden (R-19)—Allows the Department of Revenue to issue REAL ID compliant driver’s licenses and identification cards.

  • SB 247—Sponsor: Kraus (R-8)—Modifies certain definitions for sales and use tax exemptions and abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016).

  • SB 248—Sponsor: Kraus (R-8)—Repeals the expiration date for tax refund contributions to the Organ Donor Program Fund.

  • SB 266Sponsor: Schatz (R-26)—Enacts new provisions of law relating to professional employer organizations.

  • SB 268—Sponsor: Schupp (D-24)—Creates a right to unpaid leave for employees that are affected by domestic violence.

  • SB 269—Sponsor: Cunningham (R-33)—Creates and funds the Department of Revenue Technology Fund through an administrative fee for notice of lien processing.

  • SB 273—Sponsor: Wasson (R-20)—Allows municipalities to enter into loan agreements, or sell, lease, or mortgage municipal property for a technology business facility project.

  • SB 285—Sponsor: Koenig (R-15)—Reduces the corporate income tax and makes modifications to several tax credit programs.

  • SB 316Sponsor: Rowden (R-19)—Creates new provisions relating to password protection.

  • SB 325—Sponsor: Kraus (R-8)—Abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016).

  • SB 338—Sponsor: Schupp (D-24)—Bars discrimination based on sexual orientation or gender identity.

  • SB 342—Sponsor: Holsman (D-7)—Establishes a Missouri Earned Income Tax Credit.

  • SB 346—Sponsor: Schaaf (R-34)—Requires all tax credits to receive an appropriation.

  • SB 395—Sponsor: Hoskins (R-21)Modifies provisions relating to the practice of public accounting.

  • SJR 13—Sponsor: Emery (R-31)—Eliminates income taxes and replaces them with an expanded sales and use tax and creates a property tax relief credit.

    Review archived MSCPA Government Advocacy Update newsletters.

    Learn about the federal issues MSCPA has monitored.

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