HB 384 Modifies provisions relating to taxation

Current Bill Summary

- Prepared by Senate Research -


SS/HB 384 - This act modifies provisions relating to taxation.

TAX AMNESTY (Section 32.383)

This act grants amnesty for payment of all penalties, additions to tax, and interest accrued on state tax liability due but unpaid as of December 31, 2014. Persons that are a party to a criminal investigation or civil or criminal litigation and relating to unpaid taxes will be ineligible for the amnesty. Persons seeking amnesty must pay the balance of taxes due between September 1, 2015, and November 30, 2015. If a taxpayer granted amnesty fails to comply with all state tax laws for the next eight years, they must pay the amounts that were waived under the act. Taxpayers granted amnesty cannot participate in future amnesty programs for the same tax.

Moneys collected under the amnesty program may only be used for increases in the rate of reimbursement of MO HealthNet providers and for adult dental coverage under MO HealthNet. The Department may enter into an agreement with third-party vendors for collections under this program.

This provision is similar to HB 1142 (2014), HB 55 (2013), SB 465 (2013), HB 1030 (2012), and HB 1031 (2012). This provision is similar to a provision contained in HB 1254 (2014), SS/HB 253 (2013), HCS/SS#2/SCS/SBs 26, 11 & 31 (2013), HB 1542 (2012), and HCS/HB 1639 (2012).

RECIPROCAL COLLECTION AGREEMENTS (32.385)

This act authorizes the Department of Revenue to enter into a reciprocal collection agreement with the federal government. Under the agreement, the federal government will withhold payment to vendors providing services or goods to the federal government an amount equal to the debt owed the state of Missouri. The state of Missouri will also withhold from payments to vendors providing services or goods to the state of Missouri and from state tax refunds an amount equal to the nontax debt owed the federal government by the vendor or individual.

The Department of Revenue is also authorized to enter into a similar agreement with other states.

This provision is similar to HB 1123 (2015), SB 880 (2014), HB 1679 (2014) and HB 553 (2013). This provision is similar to a provision of HB 1677 (2014), HCS/HBs 521 & 579 (2013), and HB 1542 (2012).

OFFICE OF TAXPAYER ADVOCATE (37.650 & 136.380)

This act eliminates the Office of Taxpayers' Ombudsman and creates the Office of Taxpayer Advocate. The Taxpayer Advocate will be appointed by the Governor with the advice and consent of the Senate. The Taxpayer Advocate will have the authority to work with taxpayers regarding tax issues and will have access to information held by any state agency regarding the taxpayer's tax issue. The office must submit to the Governor and General Assembly a regular report detailing the operations of the office as well as any suggested legislation for improving Missouri's tax laws.

This provision is similar to a provision in SB 15 (2015).

TAXPAYER'S BILL OF RIGHTS (Section 136.375)

The Missouri Taxpayer's Bill of Rights is amended to include a right to fair and consistent application of Missouri tax laws.

This provision is similar to a provision contained in SCS/SB 15 (2015).

STUDY COMMISSION ON STATE TAX POLICY (136.450)

This act creates the Study Commission on State Tax Policy. The commission will be composed of the members of the Joint Committee on Tax Policy as well as members of the public who have expertise in the field of taxation. The commission is tasked with examining Missouri's tax system to identify its strengths and weaknesses and to provide any recommendations for improvement. The commission shall cease activities by January 1, 2018.

This provision is identical to the perfected version of SB 15 (2015).

MIKE HAMMANN


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