MO HB1898

Designates June 19th as "Emancipation Day" in Missouri to commemorate the Emancipation Proclamation and reflect on ending slavery in the United States.

Establishes the "Missouri Juneteenth Heritage Fund" in the state treasury to collect and distribute moneys equally among eligible cities and counties for urban historic district organizations.

Allocates 10 percent of annual estimated taxes generated from nonresident entertainer and professional athletic team income tax to the Missouri Juneteenth Heritage Fund for fiscal years 2000-2015.

Requires 2 percent withholding tax on compensation paid to nonresident entertainers when compensation exceeds $300, with quarterly remittance to the Director of Revenue.

Maintains existing allocations of nonresident entertainer and professional athletic team income tax to the Missouri Arts Council Trust Fund (50%), Missouri Humanities Council Trust Fund (10%), Missouri State Library Networking Fund (10%), Missouri Public Television Broadcasting Corporation (10%), and Missouri Historic Preservation Revolving Fund (10%).