Journal of the Senate

FIRST REGULAR SESSION


TWENTY-FIRST DAY--WEDNESDAY, FEBRUARY 10, 1999


The Senate met pursuant to adjournment.

President Pro Tem Quick in the Chair.

The Reverend Carl R. Gauck offered the following prayer:

Gracious God Heavenly King: Help us to recognize our responsibilities as we seek to do the work of the Senate. And remind us this day to treat each activity, meeting and conversation as if You are intently watching all that we are about and realize that You are. Amen.

The Pledge of Allegiance to the Flag was recited.

A quorum being established, the Senate proceeded with its business.

The Journal of the previous day was read and approved.

The following Senators were present during the day's proceedings:

Present--Senators
Banks Bentley Bland Caskey
Childers Clay DePasco Ehlmann
Flotron Goode Graves House
Howard Jacob Johnson Kenney
Kinder Klarich Mathewson Maxwell
Mueller Quick Rohrbach Russell
Schneider Scott Sims Singleton
Staples Steelman Stoll Westfall
Wiggins Yeckel--34
Absent with leave--Senators--None
The Lieutenant Governor was present.


RESOLUTIONS

Senator Schneider offered Senate Resolution No. 217, regarding Michael W. Vaccaro, Florissant, which was adopted.

Senator Stoll offered Senate Resolution No. 218, regarding Henry "Boots" Llewellyn, Jefferson County, which was adopted.

Senator Bentley offered Senate Resolution No. 219, regarding Bruce E. Moore, Springfield, which was adopted.

CONCURRENT RESOLUTIONS

Senator Howard moved that SCR 11 be taken up for adoption, which motion prevailed.

On motion of Senator Howard, SCR 11 was adopted by the following vote:

YEAS--Senators
Banks Bentley Bland Caskey
Childers Clay DePasco Flotron
Goode Graves House Howard
Jacob Johnson Kenney Kinder
Klarich Mathewson Maxwell Mueller
Quick Rohrbach Russell Schneider
Scott Sims Singleton Staples
Steelman Stoll Westfall Wiggins
Yeckel--33
NAYS--Senators--None
Absent--Senator Ehlmann--1
Absent with leave--Senators--None

Senator Clay moved that SCR 8 be taken up for adoption, which motion prevailed.

On motion of Senator Clay, SCR 8 was adopted by the following vote:

YEAS--Senators
Banks Bentley Bland Caskey
Childers Clay DePasco Ehlmann
Flotron Goode Graves House
Howard Jacob Johnson Kenney
Kinder Klarich Mathewson Maxwell
Mueller Quick Rohrbach Russell
Schneider Scott Sims Singleton
Staples Steelman Stoll Westfall
Wiggins Yeckel--34
NAYS--Senators--None
Absent--Senators--None
Absent with leave--Senators--None

INTRODUCTION OF BILLS

The following Bills were read the 1st time and 1,000 copies ordered printed:

SB 432-By Flotron.

An Act to repeal section 144.030, RSMo Supp. 1998, relating to sales tax exemptions, and to enact in lieu thereof one new section relating to the same subject.

SB 433-By Russell.

An Act authorizing the director of the department of natural resources to convey certain property in the Lake of the Ozarks State Park.

THIRD READING OF SENATE BILLS

SB 211, with SCS, introduced by Senator Howard, entitled:

An Act to repeal sections 473.657 and 475.093, RSMo Supp. 1998, relating to the Missouri family trust, and to enact in lieu thereof two new sections relating to the same subject.

Was called from the Consent Calendar and taken up.

SCS for SB 211, entitled:

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILL NO. 211

An Act to repeal sections 402.199, 402.205, 402.210 and 402.217, RSMo 1994, and sections 402.200, 402.215, 473.657 and 475.093, RSMo Supp. 1998, relating to the Missouri family trust, and to enact in lieu thereof eight new sections relating to the same subject.

Was taken up.

Senator Howard moved that SCS for SB 211 be adopted, which motion prevailed.

Senator Johnson assumed the Chair.

On motion of Senator Howard, SCS for SB 211 was read the 3rd time and passed by the following vote:

YEAS--Senators
Bentley Bland Caskey Childers
Clay DePasco Ehlmann Flotron
Goode Graves House Howard
Jacob Johnson Kenney Kinder
Klarich Mathewson Maxwell Mueller
Quick Rohrbach Russell Schneider
Scott Sims Singleton Staples
Stoll Westfall Wiggins Yeckel--32
NAYS--Senators--None
Absent--Senators
Banks Steelman--2
Absent with leave--Senators--None

The President declared the bill passed.

On motion of Senator Howard, title to the bill was agreed to.

Senator Howard moved that the vote by which the bill passed be reconsidered.

Senator DePasco moved that motion lay on the table, which motion prevailed.

SENATE BILLS FOR PERFECTION

Senator Jacob moved that SB 318, with SCS, SS for SCS and SA 1 (pending), be called from the Informal Calendar and again taken up for perfection, which motion prevailed.

SA 1 was again taken up.

Senator Kenney offered SSA 1 for SA 1:

SENATE SUBSTITUTE AMENDMENT NO. 1

FOR SENATE AMENDMENT NO. 1

Amend Senate Substitute for Senate Committee Substitute for Senate Bill No. 318, Page 4, Section 143.161, Line 3, by inserting after all of said line the following:

"143.171. 1. For all tax years beginning before January 1, 1994, for an individual taxpayer and for all tax years beginning before September 1, 1993, for a corporate taxpayer, the taxpayer shall be allowed a deduction for his federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels, and lubricating oils).

2. For all tax years beginning on or after January 1, 1994, but before December 31, 1998, an individual taxpayer shall be allowed a deduction for his federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed five thousand dollars on a single taxpayer's return or ten thousand dollars on a combined return, after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels, and lubricating oils). For all tax years beginning on or after January 1, 1999, but before December 31, 1999, an individual taxpayer shall be allowed a deduction for his or her federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed ten thousand dollars on a single taxpayer's return or twenty thousand dollars on a combined return, after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after January 1, 2000, but before December 31, 2000, an individual taxpayer shall be allowed a deduction for his or her federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed fifteen thousand dollars on a single taxpayer's return or thirty thousand dollars on a combined return, after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after January 1, 2001, but before December 31, 2001, an individual taxpayer shall be allowed a deduction for his or her federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed twenty thousand dollars on a single taxpayer's return or forty thousand dollars on a combined return, after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after January 1, 2002, an individual taxpayer shall be allowed a full deduction for his or her federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, after reduction for all credits thereon, except as specified in this subsection.

3. For all tax years beginning on or after September 1, 1993, a corporate taxpayer shall be allowed a deduction for fifty percent of its federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels and lubricating oils).

4. If a federal income tax liability for a tax year prior to the applicability of sections 143.011 to 143.996 for which he was not previously entitled to a Missouri deduction is later paid or accrued, he may deduct the federal tax in the later year to the extent it would have been deductible if paid or accrued in the prior year."; and

Further amend the title and enacting clause accordingly.

Senator Kenney moved that the above substitute amendment be adopted.

Senator Jacob raised the point of order that SSA 1 for SA 1 is out of order because it is not a true substitute amendment, as it could be offered regardless of the disposition of SA 1.

The point of order was referred to the President Pro Tem.

At the request of Senator Kenney, SSA 1 for SA 1 was withdrawn, rendering the point of order moot.

Senator Kenney offered SSA 2 for SA 1:

SENATE SUBSTITUTE AMENDMENT NO. 2 FOR

SENATE AMENDMENT NO. 1

Amend Senate Substitute for Senate Committee Substitute for Senate Bill No. 318, Page 4, Section 147.010, Line 1, by adding immediately before said line the following:

"143.171. 1. For all tax years beginning before January 1, 1994, for an individual taxpayer and for all tax years beginning before September 1, 1993, for a corporate taxpayer, the taxpayer shall be allowed a deduction for his federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels, and lubricating oils).

2.  For all tax years beginning on or after January 1, 1994, but before December 31, 1998, an individual taxpayer shall be allowed a deduction for his federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed five thousand dollars on a single taxpayer's return or ten thousand dollars on a combined return, after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels, and lubricating oils). For all tax years beginning on or after January 1, 1999, but before December 31, 1999, an individual taxpayer shall be allowed a deduction for his or her federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed ten thousand dollars on a single taxpayer's return or twenty thousand dollars on a combined return, after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after January 1, 2000, but before December 31, 2000, an individual taxpayer shall be allowed a deduction for his or her federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, not to exceed twenty thousand dollars on a single taxpayer's return or forty thousand dollars on a combined return, after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after January 1, 2001, an individual taxpayer shall be allowed a full deduction for his or her federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed, after reduction for all credits thereon, except as specified in this subsection.

3. For all tax years beginning on or after September 1, 1993, but before August 31, 1998, a corporate taxpayer shall be allowed a deduction for fifty percent of its federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels and lubricating oils). For all tax years beginning on or after September 1, 1998, but before August 31, 1999, a corporate taxpayer shall be allowed a deduction for sixty-seven percent of its federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after September 1, 1999, but before August 31, 2000, a corporate taxpayer shall be allowed a deduction of eighty-three percent of its federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except as specified in this subsection. For all tax years beginning on or after September 1, 2000, a corporate taxpayer shall be allowed a full deduction for its federal income tax liability under Chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except as specified in this subsection.

4. If a federal income tax liability for a tax year prior to the applicability of sections 143.011 to 143.996 for which he was not previously entitled to a Missouri deduction is later paid or accrued, he may deduct the federal tax in the later year to the extent it would have been deductible if paid or accrued in the prior year."; and

Further amend the title and enacting clause accordingly.

Senator Kenney moved that the above substitute amendment be adopted.

President Wilson assumed the Chair.

President Pro Tem Quick assumed the Chair.

At the request of Senator Jacob, SB 318, with SCS, SS for SCS, SA 1 and SSA 2 for SA 1 (pending), was placed on the Informal Calendar.

MESSAGES FROM THE HOUSE

The following message was received from the House of Representatives through its Chief Clerk:

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed HCS for HB 349, entitled:

An Act relating to the family development account program.

In which the concurrence of the Senate is respectfully requested.

Read 1st time.

REPORTS OF STANDING COMMITTEES

Senator Clay, Chairman of the Committee on Financial and Governmental Organization, submitted the following report:

Mr. President: Your Committee on Financial and Governmental Organization, to which was referred SB 282, begs leave to report that it has considered the same and recommends that the Senate Committee Substitute, hereto attached, do pass.

Senator Caskey, Chairman of the Committee on Civil and Criminal Jurisprudence, submitted the following report:

Mr. President: Your Committee on Civil and Criminal Jurisprudence, to which was referred SB 266, begs leave to report that it has considered the same and recommends that the bill do pass.

RESOLUTIONS



Senator Flotron offered Senate Resolution No. 220, regarding Marc Elliot, Chesterfield, which was adopted.

INTRODUCTIONS OF GUESTS

Senator DePasco introduced to the Senate, Anthony Sommers, Jim Anderson, Vern Skripsky, Ray Hines, Daniel Jacobs, Jim Kerske, Steve Hester, Ron Miller and Mike Bushnell, Kansas City.

Senator Johnson introduced to the Senate, Bill, Judy and Mary McMurray and Sherril and David Lewis, St. Joseph; and Mary was made an honorary page.

Senator Sims introduced to the Senate, eighth grade students from McKinley High School, St. Louis; and Alicia Lopez, William Robinson, Genevieve Bromley and Phillip Halley were made honorary pages.

Senator Steelman introduced to the Senate, her son, Sam, and sixth, seventh and eighth grade students from St. Patrick's School, Rolla.

Senator Jacob introduced to the Senate, the Physician of the Day, Dr. Gene Worth, M.D., Columbia.

Senator Childers introduced to the Senate, Lou Sheafer and Walt Stone, Branson.

Senator Steelman introduced to the Senate, her mother, Jackie Hearne, Jefferson City.

Senator Singleton introduced to the Senate, Tia Strait, Carthage; Becky Harshaw, Sarcoxie; Debra Webb, St. Louis; Eva Nordstrom, Webb City; Mary Hillman, Springfield; and Lisa Gaston and Bethany Schroer, Joplin.

On motion of Senator DePasco, the Senate adjourned under the rules.