MO HB891

Repeals and replaces section 143.111 of Missouri law to add a new deduction for income earned as temporary election staff members.

Defines "temporary election staff member" as any person employed under sections 115.045 and 115.051 who works no more than five months in the tax year.

Exempts all income earned by temporary election staff members from Missouri state income taxation and withholding requirements, effective for tax years beginning January 1, 2011 or later.

Allows the Department of Revenue to withhold only federal taxes and fees from temporary election staff member income, not state taxes.

Deems individuals working as temporary election staff members to be totally unemployed for purposes of unemployment benefits under chapter 288 during their election work period.