SB 604
Modifies provisions relating to earnings tax
LR Number:
Last Action:
5/13/2021 - Informal Calendar S Bills for Perfection w/SCS
Journal Page:
SCS SB 604
Calendar Position:
Effective Date:
August 28, 2021

Current Bill Summary

SCS/SB 604 - Current law authorizes the cities of Kansas City and St. Louis to levy an earnings tax, which is imposed in part on salaries, wages, commissions, and other compensation earned by nonresidents of the city for work done or services performed or rendered in the city. For all tax returns filed on or after January 1, 2021, this act provides that "work done or services performed or rendered in the city" shall not include any work or services performed or rendered through telecommuting or otherwise performed or rendered remotely unless the location where such work is performed is located in the city. Any taxpayer denied a refund for taxes paid for such work or services not performed or rendered in the city may bring a cause of action in a court of competent jurisdiction, and such taxpayer shall recover reasonable attorney's fees resulting from such cause of action.

This act is substantially similar to HB 1294 (2021) and HB 1420 (2021), and to a provision contained in HCS/HB 394 (2021) and HCS/HB 688 (2021).



No Amendments Found.