MO HB1182

Repeals section 143.111 and enacts two new sections (143.111 and 143.162) relating to income tax treatment of 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, including withholding taxes, effective for tax years beginning January 1, 2012 or later.

Prohibits the Department of Revenue from requiring withholding or payment of state income tax on temporary election staff member wages, though federal withholding remains permitted.

Deems individuals performing temporary election staff duties as totally unemployed for unemployment benefits purposes under chapter 288 during the time they perform such duties.