SCS/HB 2090 - This act modifies various provisions relating to the payment of funds from the state treasury.
PAYMENT OF STATE SALARIES
Current law requires the salaries of all elective and appointive officers and employees of the state shall be paid out of the state treasury, in semimonthly or monthly installments as designated by the commissioner of administration. This act allows salaries to additionally be paid out once every two weeks.
This provision is identical to the perfected SS#2/SB 997 (2022) and substantially similar to SB 316 (2021), a provision in the perfected SB 78 (2021), and a provision in HCS/HBs 846 & 407 (2021).
ELIMINATION OF THE PERSONNEL ADVISORY BOARD
This act eliminates the Personnel Advisory Board and gives all duties and responsibilities previously held by the board to the Director of the Personnel Division and the Commissioner of Administration. The act additionally makes the position of Director of the Personnel Division appointed by the Commissioner of Administration.
These provisions are identical to SB 996 (2022) and HB 2023 (2022).
REFUND OF SALES AND USE TAX ASSESSMENTS
The act requires the refund of sales and use tax assessments paid by a taxpayer when it is determined by the Administrative Hearing Commission or a court of law that the negligence of or incorrect information provided by an employee of the Department of Revenue resulted in the taxpayer failing to collect and remit sales and use tax assessments that were required to be collected for which the Department of Revenue subsequently audited the taxpayer. A taxpayer must file a claim for refund not later than April 15, 2023.
INCOME TAX CREDIT
For the 2021 tax year, this act allows a qualified taxpayer, as defined in the act, to claim a non-refundable tax credit in the amount equal to the lesser of $500 if filing single, or $1,000 if filing married combined. The Department of Revenue shall automatically adjust each qualified taxpayer's return and shall issue refunds if necessary to qualified taxpayers. Among other qualifications, in order to be a qualified taxpayer under this provision, a person must have a Missouri adjusted gross income of less than $150,000 if filing single, or less than $300,000 if a married couple filing a combined income tax return.
The Director of Revenue shall not authorize more than $500 million in tax credits under the act. If the total amount of tax credits claimed by qualified taxpayers exceeds $500 million, the amount of the credit shall be prorated.
This provision is substantially similar to a provision in HCS/SCS/SB 908 (2022).
The act prohibits requiring any state employee from being required to receive a vaccination against COVID-19 as a condition of commencing or continuing employment.