HB 1190 Summary

• Establishes the "Facilitating Business Rapid Response to State Declared Disasters Act" to exempt out-of-state businesses and employees from certain state tax registration and withholding requirements during declared disaster periods.

• Defines disaster period as beginning 10 days before a governor's emergency proclamation or presidential disaster declaration and extending 60 calendar days after the proclaimed end date, extendable by the governor as warranted.

• Exempts out-of-state businesses assisting with infrastructure repair from state income tax withholding, registration with the secretary of state, and use tax on equipment that does not remain in the state after the disaster period.

• Requires out-of-state businesses to notify the secretary of state within 10 days of entering Missouri during a disaster, providing name, domicile, business address, federal employer ID, entry date, and contact information.

• Authorizes the department of transportation to issue emergency utility response permits for transporting utility equipment and materials needed for disaster repairs, allowing such vehicles to operate on state highways at any time.