Missouri HB828: Modifies provisions relating to tax credits

What the bill says

From the engrossed text:

FIRST REGULAR SESSION [PERFECTED] HOUSE COMMITTEE SUBSTITUTE FOR HOUSE BILL NO. 103RD GENERAL ASSEMBLY 1792H.03P JOSEPHENGLER,ChiefClerk To repeal sections 143.121 and 143.511, RSMo, and to enact in lieu thereof three new sections relating to the filing of income tax returns. SectionA. Sections143.121and143.511,RSMo,arerepealedandthreenewsections enacted in lieu thereof, to be known as sections 143.121, 143.511, and 143.512, 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 reducingataxpayer'sfederaltaxliabilitypursuanttoPublicLaw116-136or116-260,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 reducing a taxpayer's federal tax liability under any other federal law that provides direct economic impact payments to …

Read the full official text

Sponsors

• Becky Laubinger (R, 117) · primary sponsor

Latest actions

1. April 28, 2025: Voted Do Pass (S)
2. April 28, 2025: Executive Session Held (S)
3. April 28, 2025: Public Hearing Held (S)
4. April 24, 2025: Public Hearing Scheduled (S) - Monday, April 28, 2025, 2:30 p.m., Senate Conference Room 2 - 1st Floor
5. April 22, 2025: Public Hearing Scheduled (S) - CANCELLED: Thursday, April 24, 2025, 8:15 a.m., Senate Committee Room - 1st Floor
6. April 17, 2025: Second read and referred: Agriculture, Food Production and Outdoor Resources(S)
7. April 14, 2025: Reported to the Senate and First Read (S)
8. April 14, 2025: Third Read and Passed (H) - AYES: 151 NOES: 0 PRESENT: 0
9. April 14, 2025: Taken Up for Third Reading (H)
10. April 9, 2025: Perfected (H)

Votes

• Third Read and Passed (H) (April 14, 2025): 151 yea, 0 nay, passed
• Reported Do Pass (H) (April 3, 2025): 10 yea, 0 nay, passed
• HCS Reported Do Pass (H) (March 5, 2025): 9 yea, 0 nay, passed

Common questions

What is HB828?

HB828 is a bill in the Missouri Legislature (2025 Regular Session): Modifies provisions relating to tax credits.

What is the status of HB828?

In committee as of April 28, 2025. Latest action: Voted Do Pass (S) (April 28, 2025).

Who sponsored HB828?

Becky Laubinger (R, 117).

Where is the official record for HB828?

On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB828&year=2025&code=R