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HCS/SB 365 - This act modifies several provisions relating to taxation. EARNINGS TAX This act prohibits the City of St. Louis from imposing an earnings tax on any salaries, wages, commissions, net profits, or other compensation earned for any portion of work that is performed outside of the limits of the city. (Section 92.111) This provision is identical to HB 1420 (2021) and is similar to SCS/SB 604 (2021) and to a provision contained in HCS/HB 394 (2021) and HCS/HB 688 (2021), HB 1294 (2021). This act also requires the City of St. Louis to submit to the voters on the first municipal election day following August 28, 2021, a question of whether to exempt workers who are paid wages at the minimum wage rate from the earnings tax. (Section 92.117) This provision is identical to HB 1419 (2021) and to a provision contained in HCS/HB 394 (2021). PERSONAL PROPERTY TAX LISTS This act allows a county assessor, upon request of a taxpayer, to send personal property tax lists and notices in electronic form. (Section 137.280) INCOME TAXES For all tax years beginning on or after January 1, 2022, this act provides that no income tax shall be imposed on the first $50,000 of income of any person who is under twenty-three years of age on the first day of the tax year. (Section 143.088) This provision is substantially similar to HB 1292 (2021). Current law allows a taxpayer to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid, exempting federal income tax credits received for the 2020 tax year under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act when determining the amount of federal income tax liability allowable as a deduction. This act also exempts federal income tax credits received for the 2020 tax year under the supplemental CARES Act, as well as any other federal COVID-19-related income tax credits. (Section 143.171) Current law also requires taxpayers who itemize deductions to include any federal income tax refund amounts in his or her Missouri adjusted gross income if such taxpayer previously claimed a deduction for federal income tax liability on his or her Missouri income tax return. This act provides that any amount of any federal income tax refund attributable to COVID-19-related tax credits in the supplemental CARES ACT, as well as any other federal COVID-19-related income tax credits, shall not be included in the taxpayer's Missouri adjusted gross income. (Section 143.121) These provisions contain an emergency clause. These provisions are identical to HB 991 (2021) and are substantially similar to SCS/SBs 405, 522, & 428 (2021), and to a provision contained in HCS/SB 676 (2020), HCS/SS#2/SB 704 (2020), and HCS/SS/SCS/SB 570 (2020). MISSOURI WORKS Current law requires the Department of Economic Development to recapture Missouri Works benefits for a qualifying company that fails to timely file the annual report required by law. This act requires the Department to use multiple means of communication to contact a qualifying company that has failed to file a timely report, and to grant a thirty day extension to such company if requested. A failure to submit the report by the end of the extension shall result in the recapture of Missouri Works benefits for such qualifying company as provided under current law. A qualified company with an annual report due between January 1, 2020, and September 1, 2021, shall not be subject to the recapture of benefits for a failure to timely submit such annual report as long as such report is submitted by November 1, 2021. (Section 620.2020) This provision contains an emergency clause. This provision is identical to HCS/HBs 1339 & 1324 (2021) and is similar to SB 227 (2021). JOSH NORBERG HA 1 - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO ROLL-BACKS OF TEMPORARY PROPERTY TAX INCREASES. HA 2 - THIS AMENDMENT PROVIDES A PROCEDURE FOR THE DETACHMENT OF THE CITY OF ST. CHARLES FROM AN AMBULANCE DISTRICT. HA 3 - THIS AMENDMENT EXTENDS FEDERAL REIMBURSEMENT ALLOWANCE TAXES UNTIL SEPTEMBER 30, 2022. HA 4 - THIS AMENDMENT INCREASES THE ALLOWABLE HOURS TO FLY CERTAIN AIRCRAFT TO TWO HUNDRED HOURS FOR THE PURPOSES OF PROPERTY TAX ASSESSMENTS. HA 5 - THIS AMENDMENT ESTABLISHES THE "TARGETED INDUSTRIAL MANUFACTURING ENHANCEMENT ZONES ACT". HA 7 - THIS AMENDMENT CHANGES THE LEGAL DESCRIPTION OF BOLLINGER COUNTY AND CAPE GIRARDEAU COUNTY IN A PROVISION AUTHORIZING A RECREATION SALES TAX. HA 8, AS AMENDED - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO EMPLOYER CONTRIBUTIONS TO THE UNEMPLOYMENT AUTOMATION FUND. HA 9 - THIS AMENDMENT AUTHORIZES A TAX CREDIT FOR ESTABLISHING AN URBAN FARM IN A FOOD DESERT. THIS AMENDMENT ALSO ESTABLISHES THE "SOCIALLY DISADVANTAGED COMMUNITIES OUTREACH PROGRAM" WITHIN THE DEPARTMENT OF AGRICULTURE. HA 10 - THIS AMENDMENT PROVIDES THAT THE DEFINITION OF "RETAIL SALE" OR "SALE AT RETAIL" FOR THE PURPOSES OF THE IMPOSITION OF SALES TAXES SHALL NOT APPLY TO THE PURCHASE BY A GROCERY STORE OF FOOD THAT IS INTENDED FOR RESALE BUT THAT CANNOT BE RESOLD BECAUSE OF THEFT OR BECAUSE THE FOOD HAS BECOME SPOILED AND WOULD NOT BE SAFE FOR CONSUMPTION OR TO THE PURCHASE BY A RETAILER OF PRODUCTS THAT ARE INTENDED FOR RESALE BUT THAT CANNOT BE RESOLD BECAUSE OF THEFT OR BECAUSE THE PRODUCT IS DAMAGED AND CANNOT BE RESOLD. THIS AMENDMENT ALSO PROVIDES A SALES TAX EXEMPTION FOR THE RENTAL OF CERTAIN ROOMS, CHARGES OR FEES FOR VOLLEYBALL LEAGUES, AND RENTALS OF CAMPGROUNDS. HA 11 - THIS AMENDMENT MODIFIES SEVERAL PROVISIONS RELATING TO TRANSIENT GUEST TAXES. HA 12 - THIS AMENDMENT AUTHORIZES A TAX CREDIT FOR CERTAIN QUALIFIED RESEARCH EXPENSES.
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