SCS/SB 183 - This act modifies several provisions relating to the collection of moneys by public entities. BIG GOVERNMENT GET OFF MY BACK ACT This act requires that the state of Missouri shall not increase any user fees for a five-year period beginning August 28, 2017, unless the fee increase is to implement a federal program administered by the state or is a result of an act by the General Assembly. For a five-year period beginning August 28, 2017, any state agency proposing a rule not required by the federal government or the general assembly must, in addition to current requirements, certify the rule relates to implementing a government program that uses private contractors and the rule would result in net savings for Missouri taxpayers. (Section 1.310) This provision is identical to HB 1639 (2016) and to a provision contained in HCS/SB 18 (2017), and is similar to HB 32 (2015) and SB 459 (2015). This act also changes the definition of “small businesses” to those consisting of fewer than twenty-five full- or part-time employees rather than fifty. TAX DEDUCTION FOR SMALL BUSINESSES For the 2017-2021 tax years, any small business shall be allowed an income tax deduction for each new job created, as defined in the act. This act also changes the definition of “small businesses” to those consisting of fewer than twenty-five full- or part-time employees rather than fifty. This provision contains a sunset clause. (Section 143.173) This act is identical to provisions contained in HCS/SB 18 (2017) and is similar to HB 1870 (2016). JOSHUA NORBERG