MO HB2149

Allows individuals who serve as poll workers to claim a tax credit of $50 per election, capped at $100 per taxpayer per taxable year against Missouri income tax liability under chapter 143.

Applies to taxable years beginning on or after January 1, 2011, and excludes challengers and watchers from the definition of poll worker.

Permits unused tax credits to be carried forward up to 5 subsequent taxable years or carried back up to 3 previous taxable years, but not to years ending before January 1, 2010.

Credits cannot exceed the taxpayer's state tax liability for the year claimed and are non-refundable and non-transferable.

Authorizes the Department of Revenue to promulgate implementing rules and includes a sunset provision on December 31, six years after the effective date unless reauthorized by the General Assembly.