Missouri legislation · 2026 Regular Session
Missouri HB1670: Modifies provisions relating to income tax on tips
Status: In committee, May 15, 2026
What the bill says
From the introduced text:
SECOND REGULAR SESSION HOUSE BILL NO. 1670 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE SEITZ. 3898H.01I JOSEPH ENGLER, Chief Clerk To repeal section 143.121, RSMo, and to enact in lieu thereof one new section relating to an income tax exemption. Section A. Section 143.121, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 143.121, to read as follows: 143.121. 1. The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section. 2. There shall be added to the taxpayer's federal adjusted gross income: (1) The amount of any federal income tax refund received for a prior year which resulted in a Missouri income tax benefit. The amount added pursuant to this subdivision shall not include any amount of a federal income tax refund attributable to a tax credit reducing a taxpayer's federal tax liability pursuant to Public Law 116-136 or 116-260, enacted by the 116th United States Congress, for the tax year beginning on or after January 1, 2020, and ending on or before December 31, 2020, and deducted from Missouri adjusted gross income pursuant to section 143.171. The amount added under this subdivision shall also not include any amount of a federal income tax refund attributable to a tax credit …
Sponsors
- Brian Seitz (R, 156) · primary sponsor
- Phil Amato (R, 113)
- Mike Costlow (R, 108)
Latest actions
- : Referred: Emerging Issues(H)
- : Read Second Time (H)
- : Read First Time (H)
- : Prefiled (H)
Common questions
- What is HB1670?
- HB1670 is a bill in the Missouri Legislature (2026 Regular Session): Modifies provisions relating to income tax on tips.
- What is the status of HB1670?
- In committee as of May 15, 2026. Latest action: Referred: Emerging Issues(H) (May 15, 2026).
- Who sponsored HB1670?
- Brian Seitz (R, 156), with 2 co-sponsors.
- Where is the official record for HB1670?
- On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB1670&year=2026&code=R
Source: official Missouri record. Tracked by Delilah, AI for legislation across all 50 states and Congress.