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MO HB930

Bill

Status

Introduced

3/30/2011

Primary Sponsor

Jeanette Oxford

Click for details

Origin

House of Representatives

2011 Regular Session

AI Summary

  • Repeals the deduction for federal income tax liability under Missouri state income tax, effective January 1, 2012
  • Individual taxpayers previously could deduct up to $5,000 on single returns or $10,000 on combined returns of federal income tax paid in the same tax year
  • Corporate taxpayers previously could deduct 50 percent of federal income tax liability paid in the same tax year
  • Deduction remains available for tax years ending on or before December 31, 2011
  • Allows taxpayers to deduct previously unpaid federal tax liabilities from prior years in the year they are actually paid or accrued

Legislative Description

Eliminates the state income tax deduction for federal income tax liability beginning January 1, 2012

Last Action

Referred: Tax Reform (H)

4/12/2011

Committee Referrals

Tax Reform4/12/2011

Full Bill Text

No bill text available