BIG GOVERNMENT GET OFF MY BACK ACT (Section 1.310)

Under this act, the state of Missouri shall not increase any user fees for a five-year period beginning August 28, 2016, unless the fee increase is to implement a federal program administered by the state or is a result of an act by the General Assembly.

For a five-year period beginning August 28, 2016, any state agency proposing a rule not required by the federal government or the general assembly must, in addition to current requirements, certify the rule relates to implementing a government program that uses private contractors and the rule would result in net savings for Missouri taxpayers.

This provision is identical to HB 1639 (2016) and similar to HB 32 (2015) and SB 459 (2015).

RESTRICTIONS ON BUSINESS LICENSE TAXES (Section 94.360)

Provides that certain towns or cities may not impose a business license tax under more than one of the three sections allowing for a business license tax.

HEALTH INSURANCE PREMIUMS AND TAXABLE INCOME (Section 143.121)

Currently, taxpayers must file proof that the taxpayer paid their health insurance premiums before deducting that amount from their Missouri taxable income. Under this act, such proof is not mandatory but may be requested by the Department of Revenue.

TAX DEDUCTION FOR SMALL BUSINESSES (Section 143.173)

For the 2016-2020 tax years, any small business shall be allowed an income tax deduction for each new job created. This act contains a sunset provision.

FEDERAL WORK AUTHORIZATION PROGRAMS (Section 285.530)

Participation in a federal work authorization program would not be a condition to receive a contract or grant in excess of $5,000 from the state or any political subdivision or a state-administered or subsidized tax credit, tax abatement, or loan from the state if participation in such program would result in a substantial difficulty or expense for the business entity.

DOMENIC SITA