MO HB2279

Establishes the "Missouri Works Tax Credit" providing employers $25-$125 per employee per quarter, with the specific amount determined by the state labor commission based on labor market conditions and unemployment rates

Credit applies to employers hiring individuals who are currently receiving unemployment benefits, profiled as likely to exhaust benefits, have no return-to-work date, and have at least 8 weeks of benefit eligibility remaining

Employees must work at least 30 hours per week for up to four consecutive calendar quarters following hire date, with credit claimed on quarterly contribution reports

Credit cannot be refundable, cannot reduce tax liability below zero, and unused credits expire at year-end rather than carrying forward to subsequent years

Implementation requires federal approval from the U.S. Secretary of Labor confirming conformity with federal law, and the commission must verify that employer contribution liability will not increase