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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 in good faith 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. This provision contains an emergency clause. 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 (Section 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 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). 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 SA #2 - AUTHORIZES THE DEPARTMENT OF REVENUE TO USE A THIRD-PARTY VENDOR TO MAKE COLLECTIONS UNDER THE TAX AMNESTY PROGRAM. SA #3 - REQUIRES MONIES COLLECTED UNDER THE TAX AMNESTY FUND BE USED FOR INCREASES IN REIMBURSEMENT TO MEDICAID PROVIDERS AND ADDING ADULT DENTAL CARE UNDER MEDICAID. SA #5 - ELIMINATES THE OFFICE OF TAXPAYERS' OMBUDSMAN AND CREATES THE OFFICE OF TAXPAYER ADVOCATE.
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