MO HB1578

Exempts reimbursement payments received for providing respite care for children in foster care from Missouri state income tax for all tax years beginning January 1, 2012, or later.

Applies to any individual or entity with a contract with the children's division of the department of social services to provide respite care services.

Department of revenue prohibited from requiring state withholding tax on these reimbursement payments, but may still withhold for federal tax purposes.

Covers all income tax withholding requirements under Missouri law (sections 143.191 to 143.265) in addition to general income tax liability.