MO HB1900

Repeals and reenacts section 1.310 (Big Government Get Off My Back Act) to require that any federal mandate implemented by the state must be authorized by the general assembly.

Increases the user fee freeze period from four years to five years beginning August 28, 2009, with exceptions for federal program implementation fees and legislative-approved increases.

Raises the small business employee threshold from 25 to 50 full-time or part-time employees for purposes of regulatory exemptions and relief provisions.

Creates section 143.173 allowing small businesses to claim income tax deductions for new full-time jobs created between January 1, 2010 and December 31, 2013, ranging from $10,000 to $30,000 per job depending on salary level and health insurance offerings.

Establishes an automatic sunset provision requiring the job creation tax deduction program to expire three years after enactment unless reauthorized by the general assembly.