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MO SB683

Bill

Status

Introduced

1/6/2010

Primary Sponsor

Yvonne Wilson

Click for details

Origin

Senate

2010 Regular Session

AI Summary

  • Allows individuals who serve as poll workers a tax credit of $50 per election, capped at $100 per taxable year, applicable to taxable years beginning January 1, 2010.

  • Defines eligible taxpayers as individuals temporarily employed by an election authority on election day, excluding challengers and watchers.

  • Permits unused tax credits to be carried forward for up to five subsequent taxable years if the credit exceeds the taxpayer's state tax liability.

  • Requires the Department of Revenue to promulgate rules for implementation and subjects all rules to Missouri's Administrative Procedure Act.

  • Establishes a sunset provision requiring reauthorization by the General Assembly six years after the effective date, with automatic termination twelve years after any reauthorization.

Legislative Description

Creates an income tax credit for poll workers

Last Action

Second Read and Referred S Governmental Accountability and Fiscal Oversight Committee

1/19/2010

Committee Referrals

Governmental Accountability & Fiscal Oversight1/19/2010

Full Bill Text

No bill text available