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SB 112 - This act repeals earnings taxes imposed in the cities of St. Louis and Kansas City over a period of ten years beginning January 1, 2020. Each year the earnings tax shall be reduced by 0.1% until the tax reaches 0%. This act also provides that the state of Missouri shall not be liable for refunding any earnings taxes collected by a city. This act is substantially similar to SCS/SB 575 (2016). JOSHUA NORBERG
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