For Immediate Release:
Apirl 28, 2015

JEFFERSON CITY — Legislation passed through the General Assembly earlier this month (4-9) was signed by the governor yesterday (4-27) and delivered to the Secretary of State. House Bill 384, bipartisan legislation sponsored by Senators Paul LeVota, D-Independence, and Bob Dixon, R-Springfield, will initiate a comprehensive review of Missouri’s Tax Code, a task that has not been performed in four decades. This measure includes numerous provisions from Senate Bill 15, which was also jointly sponsored by Senators LeVota and Dixon. This legislation creates safeguards for taxpayers.

“I am very pleased to see both sides of the aisle, as well as the executive branch, recognize the importance of this legislation,” said Sen. LeVota. “We have a responsibility to create a stronger and more efficient system for taxing Missouri residents. With a clearer tax policy in place, we are able to provide for the state’s priorities.”

A Study Commission on State Tax Policy will be established, which will be responsible for conducting a thorough, multi-year assessment of Missouri’s tax system. This consists of an examination of not only the tax code, but identification of its strengths and weaknesses and provides recommendations to the executive and legislative branch on improvements to the code.   

“We cannot build an economically sound future for Missouri on the foundation of a 40-year-old tax code,” said Sen. LeVota. “It was time we took a step back and started looking out for the best interest of Missouri’s taxpayers by providing them with an adequate and comprehensive tax code that benefits our citizens, while generating consistent financial growth.”

In addition to creating the Tax Study Commission, the Senate Substitute for House Bill 384 also:

• Establishes an independent Office of Taxpayer Advocate, to assist and defend taxpayers, which office will replace the current Office of Taxpayers’ Ombudsman within the Department of Revenue;
• Amends state laws to make clear the right of Missourians to the consistent application of state tax laws, rather than arbitrary or inconsistent action by the Department of Revenue; and
• Provides eligible taxpayers with a one-time limited period between Sept. 1, 2015, and Nov. 30, 2015, to pay delinquent taxes without the assessment or payment of all penalties, additions to tax, and interest, which occurred on or prior to Dec. 31, 2014.